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Mass. Gen. Laws ch. 59, § 87

Responsibility of assessors

Assessors shall not be responsible for the assessment of a tax assessed by them in pursuance of a vote for that purpose, certified to them by the clerk or other proper officer of a city, town or district, except for the want of integrity and fidelity on their own part.

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