Massachusetts General Laws (Tax)

Mass. Gen. Laws ch. 58, § 1

Commissioner; establishment of minimum standards of assessment performance

Official textmalegislature.gov

Section 1. The commissioner of revenue in chapters fifty-eight to sixty-five C, inclusive, called the commissioner, shall make, and from time to time revise, such reasonable rules, regulations and guidelines, as may be necessary to establish minimum standards of assessment performance. The specific areas to which such standards relate shall include but not be limited to the following: the administration of all laws providing for the assessment and classification of property; the methods of determining the actual fair cash valuation of different kinds of property for tax purposes; the types of qualifications of assessing personnel; and the adequacy of tax maps and other records.

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In this chapter (40 sections)
  1. 58-1 · Commissioner; establishment of minimum standards of assessment…
  2. 58-1A · Commissioner; general powers and duties
  3. 58-2 · Commissioner; annual lists to board of assessors;…
  4. 58-3 · Commissioner; assistance to local assessors
  5. 58-4 · Noncompliance by assessors
  6. 58-4A · Continued non-compliance with minimum standards by cities or…
  7. 58-4B · Compliance with court orders by cities or towns; provision of…
  8. 58-4C · Costs of services provided by commissioner
  9. 58-5 · Notices and lists; instructing assessors
  10. 58-6 · Real estate values; collecting information
  11. 58-7 · Unpaid taxes; obtaining information; affidavits
  12. 58-7A-to-7E · Repealed, 1979, 797, Sec. 7
  13. 58-8 · Delinquent collections; proceedings by attorney general;…
  14. 58-8A · Repealed, 2014, 62, Sec. 9
  15. 58-8B · Reimbursement claims by cities and towns; filing; time…
  16. 58-8C · Affordable housing sites; abatement of real estate tax…
  17. 58-9 · Proposed equalized valuation; establishment
  18. 58-10 · Determination of equalized valuation
  19. 58-10A · Proposed equalized valuation; notice and hearing; changes
  20. 58-10B · Appeal to appellate tax board
  21. 58-10C · Final equalization and apportionment; establishment; report to…
  22. 58-11-12 · Repealed, 1941, 609, Sec. 1
  23. 58-13 · Definitions applicable to Secs. 13 to 17
  24. 58-14 · Determination of fair cash valuation of state-owned land…
  25. 58-15 · Notification of land acquired or disposed of by commonwealth
  26. 58-15A · Repealed, 2016, 218, Sec. 108
  27. 58-16 · Statement of fair cash valuation reimbursement percentage for…
  28. 58-17 · Reimbursement of municipalities where state-owned land located
  29. 58-17A · Repealed, 2016, 218, Sec. 109
  30. 58-17B · Property taken for flood control; loss of taxes; reimbursement
  31. 58-17C · Forest Products Trust Fund
  32. 58-18 · Repealed, 1969, 546, Sec. 6
  33. 58-18A · Repealed, 1990, 268, Sec. 1
  34. 58-18B · Distribution of highway fund; notification of amount required;…
  35. 58-18C · Distribution of budgeted aid to cities and towns
  36. 58-18D · Repealed, 2011, 194, Sec. 26
  37. 58-18E · Repealed, 1990, 121, Sec. 23
  38. 58-18F · Distributions to cities, towns, or regional school districts;…
  39. 58-19 · Repealed, 1931, 428, Sec. 1
  40. 58-20 · Repealed, 1966, 14, Sec. 31
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