Massachusetts General Laws (Tax)
Mass. Gen. Laws ch. 59, § 31
Verification of lists; oaths
Official textmalegislature.gov
Section 31. The assessors shall in all cases require a person bringing in a list to make oath that it is true. The oath may be administered by any of the assessors or by their secretary or head clerk, or by any notary public, whose jurat shall be duly authenticated by his seal, or, in this commonwealth, by a justice of the peace. So much of this section as relates to administering the oath shall not apply to Boston.
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In this chapter (40 sections)
- 59-20B · Regional veterans' districts, regional water districts or…
- 59-21 · Assessors; duties
- 59-21A · Additional compensation of assessors for courses of study
- 59-21A1-2 · Certified assessors; compensation
- 59-21B · Training programs for assessors
- 59-21C · Limitations on total taxes assessed; determination by voters
- 59-21D · Calculation of total limit; adjustment of limit; certification…
- 59-22 · Repealed, 1925, 343, Sec. 9
- 59-23 · Annual assessment; amount; deductions; approval
- 59-23A · Notice to municipal finance officers
- 59-23B · Notice of abatements
- 59-23C · Repealed, 1990, 280, Sec. 1
- 59-23D · Notice of preliminary tax
- 59-24 · Railroad subscriptions; interest on debts
- 59-25 · Additional assessments
- 59-26 · Number of assessments
- 59-27 · Assessors' neglect to assess
- 59-28 · Unpaid taxes; collection
- 59-29 · Notice of assessments; lists
- 59-30 · Blank lists
- 59-31 · Verification of lists; oaths
- 59-31A · Examination of records to verify completeness and accuracy of…
- 59-32 · Inspection of lists
- 59-33 · Storage warehouses; information regarding customers
- 59-34 · Mortgagors and mortgagees; statements
- 59-35 · Repealed, 1989, 718, Sec. 4
- 59-36 · Failure to furnish lists; estimating value
- 59-37 · Conclusiveness of estimate
- 59-38 · Fair cash valuation; classification of assessed valuation;…
- 59-38A · Pipelines; valuation; exceptions
- 59-38B-38C · Repealed, 1978, 580, Sec. 30
- 59-38D · Written return of information to determine valuation of real…
- 59-38E · Testimony under oath concerning written return filed under…
- 59-38F · Written return of information to determine valuation of…
- 59-38G · Testimony under oath concerning written return filed under…
- 59-38H · Transition payments to municipalities in which an affiliated…
- 59-39 · Telephone and telegraph companies; valuation of machinery,…
- 59-40 · Telephone and telegraph companies; assessors; informing…
- 59-41 · Telephone and telegraph companies; returns
- 59-42 · Telephone and telegraph companies; failure to make returns