Massachusetts General Laws (Tax)

Mass. Gen. Laws ch. 59, § 50

Required books or records of assessors; explanatory notes

Official textmalegislature.gov

Section 50. The books or records required by section 45 shall contain a copy of this section, sections 43, 44, 45 and 46, and the certificates required by law to be signed by the assessors, with any explanatory notes as the commissioner considers necessary to secure uniformity of returns under the several headings.

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In this chapter (40 sections)
  1. 59-37 · Conclusiveness of estimate
  2. 59-38 · Fair cash valuation; classification of assessed valuation;…
  3. 59-38A · Pipelines; valuation; exceptions
  4. 59-38B-38C · Repealed, 1978, 580, Sec. 30
  5. 59-38D · Written return of information to determine valuation of real…
  6. 59-38E · Testimony under oath concerning written return filed under…
  7. 59-38F · Written return of information to determine valuation of…
  8. 59-38G · Testimony under oath concerning written return filed under…
  9. 59-38H · Transition payments to municipalities in which an affiliated…
  10. 59-39 · Telephone and telegraph companies; valuation of machinery,…
  11. 59-40 · Telephone and telegraph companies; assessors; informing…
  12. 59-41 · Telephone and telegraph companies; returns
  13. 59-42 · Telephone and telegraph companies; failure to make returns
  14. 59-42A · Amended valuation of property held by pipeline or telephone or…
  15. 59-43 · Valuation and assessment books; public inspection
  16. 59-44 · Lists; contents
  17. 59-45 · Books and records of assessors furnished by municipalities;…
  18. 59-46 · Entries in books
  19. 59-47-48 · Repealed, 1969, 532, Sec. 2
  20. 59-49 · Repealed, 1985, 300, Sec. 1
  21. 59-50 · Required books or records of assessors; explanatory notes
  22. 59-51 · Exempted property; entries on valuation lists
  23. 59-52 · Valuation lists; statement of assessors; penalties
  24. 59-52A · Plans showing boundaries in city or town; delivery to court
  25. 59-52B · Official inspection of valuation information, release of…
  26. 59-52C · Public access to terminals or other data processing equipment
  27. 59-53 · Tax lists; commitment; warrants; collector of taxes
  28. 59-54 · Tax lists; form; contents
  29. 59-55 · Warrants; form; contents
  30. 59-56 · Lost or destroyed warrants
  31. 59-57 · Bills for taxes; due date; interest; amounts overdue; date of…
  32. 59-57A · Unpaid taxes not in excess of one hundred dollars; interest
  33. 59-57B · Repealed, 2016, 218, Sec. 141
  34. 59-57C · Preliminary tax for real estate and personal property; notice;…
  35. 59-57D · Affidavit of address
  36. 59-58 · Discounts on taxes
  37. 59-58A · Minimum abatement or refund of property tax
  38. 59-59 · Abatements
  39. 59-59A · Abatements for purpose of continuing environmental cleanup on…
  40. 59-60 · Records of abatements
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