Massachusetts General Laws (Tax)

Mass. Gen. Laws ch. 59, § 61A

Discovery; failure to comply

Official textmalegislature.gov

Section 61A. A person applying for an abatement of a tax on real estate or personal property shall, upon request, exhibit to the assessors the property to which the application for abatement relates and if required by said assessors, shall exhibit and identify such property, and further, shall, upon request, furnish under oath such written information as may be reasonably required by the board of assessors to determine the actual fair cash valuation of the property to which the application for abatement relates including, but not limited to, income and rents received, and the expenses of maintaining such property. Failure of the applicant to comply with the provisions of this section within thirty days after such request shall bar him from any statutory appeal under this chapter unless the applicant was unable to comply with such request for reasons beyond his control or unless he attempted to comply in good faith.

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In this chapter (40 sections)
  1. 59-51 · Exempted property; entries on valuation lists
  2. 59-52 · Valuation lists; statement of assessors; penalties
  3. 59-52A · Plans showing boundaries in city or town; delivery to court
  4. 59-52B · Official inspection of valuation information, release of…
  5. 59-52C · Public access to terminals or other data processing equipment
  6. 59-53 · Tax lists; commitment; warrants; collector of taxes
  7. 59-54 · Tax lists; form; contents
  8. 59-55 · Warrants; form; contents
  9. 59-56 · Lost or destroyed warrants
  10. 59-57 · Bills for taxes; due date; interest; amounts overdue; date of…
  11. 59-57A · Unpaid taxes not in excess of one hundred dollars; interest
  12. 59-57B · Repealed, 2016, 218, Sec. 141
  13. 59-57C · Preliminary tax for real estate and personal property; notice;…
  14. 59-57D · Affidavit of address
  15. 59-58 · Discounts on taxes
  16. 59-58A · Minimum abatement or refund of property tax
  17. 59-59 · Abatements
  18. 59-59A · Abatements for purpose of continuing environmental cleanup on…
  19. 59-60 · Records of abatements
  20. 59-61 · Conditions of abatement
  21. 59-61A · Discovery; failure to comply
  22. 59-62 · Costs; prepayment
  23. 59-63 · Notice of decision
  24. 59-64 · Appeals; county commissioners; appellate tax board
  25. 59-65 · Appeals; appellate tax board
  26. 59-65A · Sale or taking real property for taxes; effect upon abatement
  27. 59-65B · Appeals; inability to pay balance of tax
  28. 59-65C · Late appeals
  29. 59-65D · Mistake in payments; appeal; abatement
  30. 59-66-to-68A · Repealed, 1930, 416, Sec. 2
  31. 59-69 · Reimbursement; interest
  32. 59-70 · Certificate of abatement
  33. 59-70A · Procedure after abatement
  34. 59-71 · Uncollectible taxes; abatement
  35. 59-72 · Repealed, 2016, 218, Sec. 153
  36. 59-72A · Unpaid real estate taxes; abatement
  37. 59-73 · Repealed, 1955, 344, Sec. 2
  38. 59-74 · Corporations liable to franchise taxes; abatement of local…
  39. 59-75 · Omitted property; assessments
  40. 59-76 · Revision of valuation or classification
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