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Mass. Gen. Laws ch. 59, § 27

Assessors' neglect to assess

If assessors neglect to assess a state, county, city, town or district tax required by law, the commissioner shall forthwith appoint other persons in accordance with section twenty-seven of chapter forty-one.

Official source: Massachusetts Legislature. Reproduced from public-domain Massachusetts statutes; confirm against the official source for the current text. Not legal advice.