Massachusetts General Laws (Tax)

Mass. Gen. Laws ch. 59, § 40

Telephone and telegraph companies; assessors; informing commissioners

Official textmalegislature.gov

Section 40. Every board of assessors shall, as and when required by the commissioner, furnish him with any and all information in its knowledge or possession relating to any property, the value of which he is required to determine by the preceding section.

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In this chapter (40 sections)
  1. 59-28 · Unpaid taxes; collection
  2. 59-29 · Notice of assessments; lists
  3. 59-30 · Blank lists
  4. 59-31 · Verification of lists; oaths
  5. 59-31A · Examination of records to verify completeness and accuracy of…
  6. 59-32 · Inspection of lists
  7. 59-33 · Storage warehouses; information regarding customers
  8. 59-34 · Mortgagors and mortgagees; statements
  9. 59-35 · Repealed, 1989, 718, Sec. 4
  10. 59-36 · Failure to furnish lists; estimating value
  11. 59-37 · Conclusiveness of estimate
  12. 59-38 · Fair cash valuation; classification of assessed valuation;…
  13. 59-38A · Pipelines; valuation; exceptions
  14. 59-38B-38C · Repealed, 1978, 580, Sec. 30
  15. 59-38D · Written return of information to determine valuation of real…
  16. 59-38E · Testimony under oath concerning written return filed under…
  17. 59-38F · Written return of information to determine valuation of…
  18. 59-38G · Testimony under oath concerning written return filed under…
  19. 59-38H · Transition payments to municipalities in which an affiliated…
  20. 59-39 · Telephone and telegraph companies; valuation of machinery,…
  21. 59-40 · Telephone and telegraph companies; assessors; informing…
  22. 59-41 · Telephone and telegraph companies; returns
  23. 59-42 · Telephone and telegraph companies; failure to make returns
  24. 59-42A · Amended valuation of property held by pipeline or telephone or…
  25. 59-43 · Valuation and assessment books; public inspection
  26. 59-44 · Lists; contents
  27. 59-45 · Books and records of assessors furnished by municipalities;…
  28. 59-46 · Entries in books
  29. 59-47-48 · Repealed, 1969, 532, Sec. 2
  30. 59-49 · Repealed, 1985, 300, Sec. 1
  31. 59-50 · Required books or records of assessors; explanatory notes
  32. 59-51 · Exempted property; entries on valuation lists
  33. 59-52 · Valuation lists; statement of assessors; penalties
  34. 59-52A · Plans showing boundaries in city or town; delivery to court
  35. 59-52B · Official inspection of valuation information, release of…
  36. 59-52C · Public access to terminals or other data processing equipment
  37. 59-53 · Tax lists; commitment; warrants; collector of taxes
  38. 59-54 · Tax lists; form; contents
  39. 59-55 · Warrants; form; contents
  40. 59-56 · Lost or destroyed warrants
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