Massachusetts General Laws (Tax)

Mass. Gen. Laws ch. 58, § 14

Determination of fair cash valuation of state-owned land located within municipalities; land held by division of watershed management

Official textmalegislature.gov

Section 14. In 2019 and every 2 years thereafter, the commissioner, on or before June 1, shall determine the fair cash valuation of state-owned land located within each city or town under section 13. To assist in making the determination the commissioner may require oral or written information from any officer or agent of the commonwealth or of any city or town therein and from any other inhabitant thereof, and may require such information to be on oath. Such officers, agents and persons, so far as able, shall furnish the commissioner with the required information in such form as the commissioner may indicate, within 15 days after being so requested by the commissioner.

With respect to land held by the division of watershed management in the department of conservation and recreation for the purposes named in section 5G of chapter 59, the commissioner shall, by June 1, also determine the fair cash valuation of such land in each city or town by the same method as provided in section 13 for determining the fair cash valuation of state-owned land and notify the division of the valuations.

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In this chapter (40 sections)
  1. 58-3 · Commissioner; assistance to local assessors
  2. 58-4 · Noncompliance by assessors
  3. 58-4A · Continued non-compliance with minimum standards by cities or…
  4. 58-4B · Compliance with court orders by cities or towns; provision of…
  5. 58-4C · Costs of services provided by commissioner
  6. 58-5 · Notices and lists; instructing assessors
  7. 58-6 · Real estate values; collecting information
  8. 58-7 · Unpaid taxes; obtaining information; affidavits
  9. 58-7A-to-7E · Repealed, 1979, 797, Sec. 7
  10. 58-8 · Delinquent collections; proceedings by attorney general;…
  11. 58-8A · Repealed, 2014, 62, Sec. 9
  12. 58-8B · Reimbursement claims by cities and towns; filing; time…
  13. 58-8C · Affordable housing sites; abatement of real estate tax…
  14. 58-9 · Proposed equalized valuation; establishment
  15. 58-10 · Determination of equalized valuation
  16. 58-10A · Proposed equalized valuation; notice and hearing; changes
  17. 58-10B · Appeal to appellate tax board
  18. 58-10C · Final equalization and apportionment; establishment; report to…
  19. 58-11-12 · Repealed, 1941, 609, Sec. 1
  20. 58-13 · Definitions applicable to Secs. 13 to 17
  21. 58-14 · Determination of fair cash valuation of state-owned land…
  22. 58-15 · Notification of land acquired or disposed of by commonwealth
  23. 58-15A · Repealed, 2016, 218, Sec. 108
  24. 58-16 · Statement of fair cash valuation reimbursement percentage for…
  25. 58-17 · Reimbursement of municipalities where state-owned land located
  26. 58-17A · Repealed, 2016, 218, Sec. 109
  27. 58-17B · Property taken for flood control; loss of taxes; reimbursement
  28. 58-17C · Forest Products Trust Fund
  29. 58-18 · Repealed, 1969, 546, Sec. 6
  30. 58-18A · Repealed, 1990, 268, Sec. 1
  31. 58-18B · Distribution of highway fund; notification of amount required;…
  32. 58-18C · Distribution of budgeted aid to cities and towns
  33. 58-18D · Repealed, 2011, 194, Sec. 26
  34. 58-18E · Repealed, 1990, 121, Sec. 23
  35. 58-18F · Distributions to cities, towns, or regional school districts;…
  36. 58-19 · Repealed, 1931, 428, Sec. 1
  37. 58-20 · Repealed, 1966, 14, Sec. 31
  38. 58-20A · Deductions from sums payable to cities and towns
  39. 58-21-to-23 · Repealed, 1934, 323, Sec. 1
  40. 58-24-24A · Repealed, 1951, 641, Sec. 2
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