Massachusetts General Laws (Tax)

Mass. Gen. Laws ch. 58, § 4C

Costs of services provided by commissioner

Official textmalegislature.gov

Section 4C. Whenever the commissioner provides any service under the provisions of section four, four A or four B, the costs of such services shall be incurred by the commonwealth; and payment therefor shall be deducted by the state treasurer under the provisions of section twenty A of chapter fifty-eight from any amount distributable or payable by the commonwealth to such city or town.

Whenever, in the opinion of the commissioner, it is necessary for an assessor to attend any training program under the provisions of section three, the registration fees, costs of study material and necessary travel expense shall be paid by the city, town or district of such assessor.

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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  12. 58-7A-to-7E · Repealed, 1979, 797, Sec. 7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  14. 58-8A · Repealed, 2014, 62, Sec. 9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  22. 58-11-12 · Repealed, 1941, 609, Sec. 1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  26. 58-15A · Repealed, 2016, 218, Sec. 108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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