Massachusetts General Laws (Tax)
Mass. Gen. Laws ch. 59, § 76
Revision of valuation or classification
Official textmalegislature.gov
Section 76. If any property subject to taxation has been unintentionally valued or classified in an incorrect manner due to clerical or data processing error or other good faith reason or due to discovery upon an examination of the books, papers, records and other data under section 31A that the property was not accurately or properly reported, the assessors shall revise its valuation or classification and shall assess any additional taxes resulting from such revision in the manner and within the time provided by section seventy-five and subject to its provisions.
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In this chapter (40 sections)
- 59-60 · Records of abatements
- 59-61 · Conditions of abatement
- 59-61A · Discovery; failure to comply
- 59-62 · Costs; prepayment
- 59-63 · Notice of decision
- 59-64 · Appeals; county commissioners; appellate tax board
- 59-65 · Appeals; appellate tax board
- 59-65A · Sale or taking real property for taxes; effect upon abatement
- 59-65B · Appeals; inability to pay balance of tax
- 59-65C · Late appeals
- 59-65D · Mistake in payments; appeal; abatement
- 59-66-to-68A · Repealed, 1930, 416, Sec. 2
- 59-69 · Reimbursement; interest
- 59-70 · Certificate of abatement
- 59-70A · Procedure after abatement
- 59-71 · Uncollectible taxes; abatement
- 59-72 · Repealed, 2016, 218, Sec. 153
- 59-72A · Unpaid real estate taxes; abatement
- 59-73 · Repealed, 1955, 344, Sec. 2
- 59-74 · Corporations liable to franchise taxes; abatement of local…
- 59-75 · Omitted property; assessments
- 59-76 · Revision of valuation or classification
- 59-77 · Reassessments
- 59-78 · Collection of reassessed taxes
- 59-78A · Real estate divided after assessment; apportionment of tax
- 59-79-80 · Repealed, 1978, 580, Sec. 36
- 59-81 · Appeal from apportionment
- 59-82 · Validity of excessive assessments
- 59-83 · Corporations having capital stock divided into shares; returns…
- 59-84 · Repealed, 1985, 300, Sec. 3
- 59-85 · Repealed, 1945, 271
- 59-86 · Exempted property; returns by assessors
- 59-87 · Responsibility of assessors
- 59-88 · Repealed, 1926, 29
- 59-89 · Compromise assessments; penalties
- 59-90 · Evasion of taxation; penalties
- 59-91 · Fraudulent lists; penalties
- 59-92 · Taverns and boarding houses; refusing information; penalties
- 59-93 · Failure to assess required taxes; penalties
- 59-94 · Violation of Sec. 46; penalty