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Massachusetts General Laws (Tax)

Mass. Gen. Laws ch. 59, § 93

Failure to assess required taxes; penalties

Official textmalegislature.gov

Section 93. An assessor who neglects to assess a state, county or district tax required by law shall be punished by a fine of not more than two hundred dollars.

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In this chapter (40 sections)
  1. 59-60 · Records of abatements
  2. 59-61 · Conditions of abatement
  3. 59-61A · Discovery; failure to comply
  4. 59-62 · Costs; prepayment
  5. 59-63 · Notice of decision
  6. 59-64 · Appeals; county commissioners; appellate tax board
  7. 59-65 · Appeals; appellate tax board
  8. 59-65A · Sale or taking real property for taxes; effect upon abatement
  9. 59-65B · Appeals; inability to pay balance of tax
  10. 59-65C · Late appeals
  11. 59-65D · Mistake in payments; appeal; abatement
  12. 59-66-to-68A · Repealed, 1930, 416, Sec. 2
  13. 59-69 · Reimbursement; interest
  14. 59-70 · Certificate of abatement
  15. 59-70A · Procedure after abatement
  16. 59-71 · Uncollectible taxes; abatement
  17. 59-72 · Repealed, 2016, 218, Sec. 153
  18. 59-72A · Unpaid real estate taxes; abatement
  19. 59-73 · Repealed, 1955, 344, Sec. 2
  20. 59-74 · Corporations liable to franchise taxes; abatement of local…
  21. 59-75 · Omitted property; assessments
  22. 59-76 · Revision of valuation or classification
  23. 59-77 · Reassessments
  24. 59-78 · Collection of reassessed taxes
  25. 59-78A · Real estate divided after assessment; apportionment of tax
  26. 59-79-80 · Repealed, 1978, 580, Sec. 36
  27. 59-81 · Appeal from apportionment
  28. 59-82 · Validity of excessive assessments
  29. 59-83 · Corporations having capital stock divided into shares; returns…
  30. 59-84 · Repealed, 1985, 300, Sec. 3
  31. 59-85 · Repealed, 1945, 271
  32. 59-86 · Exempted property; returns by assessors
  33. 59-87 · Responsibility of assessors
  34. 59-88 · Repealed, 1926, 29
  35. 59-89 · Compromise assessments; penalties
  36. 59-90 · Evasion of taxation; penalties
  37. 59-91 · Fraudulent lists; penalties
  38. 59-92 · Taverns and boarding houses; refusing information; penalties
  39. 59-93 · Failure to assess required taxes; penalties
  40. 59-94 · Violation of Sec. 46; penalty
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