Massachusetts General Laws (Tax)

Mass. Gen. Laws ch. 59, § 52C

Public access to terminals or other data processing equipment

Official textmalegislature.gov

Section 52C. The provisions of section ten of chapter sixty-six shall not be deemed to authorize public access to terminals or other data processing equipment for the purpose of copying, reading, collecting, printing, analyzing or manipulating any data or other information collected under any provision of this chapter and stored in data processing or computing equipment or to authorize the release of the original or copies of tapes, cards, disc files or other methods of electronic storage of such data or information, unless authorized by the commissioner of revenue.

Nothing contained in this section shall restrict the right of a person assessed or his designated representative to inspect at the assessor's office information and records relating to the valuation and assessment of his property or to receive copies of this information.

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In this chapter (40 sections)
  1. 59-38E · Testimony under oath concerning written return filed under…
  2. 59-38F · Written return of information to determine valuation of…
  3. 59-38G · Testimony under oath concerning written return filed under…
  4. 59-38H · Transition payments to municipalities in which an affiliated…
  5. 59-39 · Telephone and telegraph companies; valuation of machinery,…
  6. 59-40 · Telephone and telegraph companies; assessors; informing…
  7. 59-41 · Telephone and telegraph companies; returns
  8. 59-42 · Telephone and telegraph companies; failure to make returns
  9. 59-42A · Amended valuation of property held by pipeline or telephone or…
  10. 59-43 · Valuation and assessment books; public inspection
  11. 59-44 · Lists; contents
  12. 59-45 · Books and records of assessors furnished by municipalities;…
  13. 59-46 · Entries in books
  14. 59-47-48 · Repealed, 1969, 532, Sec. 2
  15. 59-49 · Repealed, 1985, 300, Sec. 1
  16. 59-50 · Required books or records of assessors; explanatory notes
  17. 59-51 · Exempted property; entries on valuation lists
  18. 59-52 · Valuation lists; statement of assessors; penalties
  19. 59-52A · Plans showing boundaries in city or town; delivery to court
  20. 59-52B · Official inspection of valuation information, release of…
  21. 59-52C · Public access to terminals or other data processing equipment
  22. 59-53 · Tax lists; commitment; warrants; collector of taxes
  23. 59-54 · Tax lists; form; contents
  24. 59-55 · Warrants; form; contents
  25. 59-56 · Lost or destroyed warrants
  26. 59-57 · Bills for taxes; due date; interest; amounts overdue; date of…
  27. 59-57A · Unpaid taxes not in excess of one hundred dollars; interest
  28. 59-57B · Repealed, 2016, 218, Sec. 141
  29. 59-57C · Preliminary tax for real estate and personal property; notice;…
  30. 59-57D · Affidavit of address
  31. 59-58 · Discounts on taxes
  32. 59-58A · Minimum abatement or refund of property tax
  33. 59-59 · Abatements
  34. 59-59A · Abatements for purpose of continuing environmental cleanup on…
  35. 59-60 · Records of abatements
  36. 59-61 · Conditions of abatement
  37. 59-61A · Discovery; failure to comply
  38. 59-62 · Costs; prepayment
  39. 59-63 · Notice of decision
  40. 59-64 · Appeals; county commissioners; appellate tax board
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