Massachusetts General Laws (Tax)
Mass. Gen. Laws ch. 59, § 37
Conclusiveness of estimate
Official textmalegislature.gov
Section 37. Such estimate shall be entered in the valuation book, and, except as provided in section sixty-one, shall be conclusive upon any person not seasonably bringing in such list, unless he shows a reasonable excuse for the omission.
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In this chapter (40 sections)
- 59-22 · Repealed, 1925, 343, Sec. 9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- 59-23C · Repealed, 1990, 280, Sec. 1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- 59-35 · Repealed, 1989, 718, Sec. 4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- 59-38B-38C · Repealed, 1978, 580, Sec. 30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
- 59-42A · Amended valuation of property held by pipeline or telephone or…
- 59-43 · Valuation and assessment books; public inspection
- 59-44 · Lists; contents
- 59-45 · Books and records of assessors furnished by municipalities;…
- 59-46 · Entries in books
- 59-47-48 · Repealed, 1969, 532, Sec. 2
- 59-49 · Repealed, 1985, 300, Sec. 1