Massachusetts General Laws (Tax)

Mass. Gen. Laws ch. 58, § 4

Noncompliance by assessors

Official textmalegislature.gov

Section 4. Whenever it appears to the commissioner that the property, or any part thereof, in any town is not valued for taxation according to the first paragraph of section thirty-eight of chapter fifty-nine, and that such failure to comply with the law is the result of failure of the city or town to meet the minimum standards prescribed by the commissioner under the provisions of section one, including but not limited to minimum standards for keeping records of valuation, classification and ownership, production and maintenance of tax maps, and use of the opinions guides, manuals or other information furnished the assessors under the provisions of sections one A and three by the commissioner, or is due to failure on the part of its assessors, or any of them, to properly examine the records of the registry of deeds and probate court, he shall forthwith direct said assessors to meet the minimum standards required, to make use of the opinions, guides, manuals or other information furnished by him, and to make such examinations of the records of the registry of deeds and probate court as he deems necessary to correct the failure of the town to value any or all of the property for taxation according to law. On failure by the assessors, or any of them, to comply with such directions of the commissioner, for any reason, he shall forthwith notify the mayor or the selectmen, in writing, of said failure and of any requirements which he deems necessary or expedient to insure proper performance, valuation and classification of property for taxation according to law. Such notice shall contain a statement that failure of the town to comply with such requirements will result in court action.

At the request of local assessors, he shall contract on behalf of the city or town for engineering, professional or technical services for the installation of such record keeping system, the production and installation of tax maps, the appraisal or reappraisal of property, or such other action as is required for the town to meet the minimum standards prescribed.

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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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