Massachusetts General Laws (Tax)

Mass. Gen. Laws ch. 59, § 23A

Notice to municipal finance officers

Official textmalegislature.gov

Section 23A. The assessors, as soon as the tax rates are fixed for a fiscal year, shall notify the auditor or similar officer in cities and towns, the town accountant, if any, otherwise the town treasurer, of the amount to be raised for state, county, and city or town purposes, and for overlay, specifying the amounts, as determined by percentages provided to them by section fifty-six of chapter forty, if applicable, to be levied on each class of real and personal property, and to accrue from estimated receipts.

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In this chapter (40 sections)
  1. 59-12A · Statement of estate liable to taxation
  2. 59-12B · Mortgagors and mortgagees deemed joint owners; tax bill
  3. 59-12C · Taxes paid by tenant; recovery from landlord
  4. 59-12D · Assessment against real estate of decedent; liability of heirs…
  5. 59-12E · Assessment against real estate of decedent; lien
  6. 59-12F · Real estate unassessed where right or titled unascertained;…
  7. 59-13-to-17A · Repealed, 1978, 580, Sec. 30
  8. 59-18 · Personal property; assessment
  9. 59-19 · Mortgaged or pledged personal property; assessment
  10. 59-20 · State treasurer; duties
  11. 59-20A · Increase in assessments
  12. 59-20B · Regional veterans' districts, regional water districts or…
  13. 59-21 · Assessors; duties
  14. 59-21A · Additional compensation of assessors for courses of study
  15. 59-21A1-2 · Certified assessors; compensation
  16. 59-21B · Training programs for assessors
  17. 59-21C · Limitations on total taxes assessed; determination by voters
  18. 59-21D · Calculation of total limit; adjustment of limit; certification…
  19. 59-22 · Repealed, 1925, 343, Sec. 9
  20. 59-23 · Annual assessment; amount; deductions; approval
  21. 59-23A · Notice to municipal finance officers
  22. 59-23B · Notice of abatements
  23. 59-23C · Repealed, 1990, 280, Sec. 1
  24. 59-23D · Notice of preliminary tax
  25. 59-24 · Railroad subscriptions; interest on debts
  26. 59-25 · Additional assessments
  27. 59-26 · Number of assessments
  28. 59-27 · Assessors' neglect to assess
  29. 59-28 · Unpaid taxes; collection
  30. 59-29 · Notice of assessments; lists
  31. 59-30 · Blank lists
  32. 59-31 · Verification of lists; oaths
  33. 59-31A · Examination of records to verify completeness and accuracy of…
  34. 59-32 · Inspection of lists
  35. 59-33 · Storage warehouses; information regarding customers
  36. 59-34 · Mortgagors and mortgagees; statements
  37. 59-35 · Repealed, 1989, 718, Sec. 4
  38. 59-36 · Failure to furnish lists; estimating value
  39. 59-37 · Conclusiveness of estimate
  40. 59-38 · Fair cash valuation; classification of assessed valuation;…
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