reglab/housing_qa huggingface dataset:
MA Gen L ch 59 § 12a (2021)
2021 Massachusetts General Laws|Part I - Administration of the Government|Title IX - Taxation|Chapter 59 - Assessment of Local Taxes|Section 12a - Statement of Estate Liable to Taxation

Section 12A. If the holder of such mortgage fails to file in the assessor's office a sworn statement of all his estate liable to taxation under the preceding section, including a statement of the full amount remaining unpaid upon such mortgage and of his interest therein, the amount stated in the mortgage shall be inclusive as to the extent of such interest; but his interest in such real estate shall not be assessed at a greater sum than the fair cash valuation of the land and the structures thereon or affixed thereto; and the amount of a mortgage interest in an estate divided after the creation of such mortgage need not be apportioned upon the several parts of such estate, except as provided in section seventy-eight A. Whenever, in any case of mortgaged real estate, such statement is not brought in, no tax on such real estate for the year then current shall be invalidated for the reason that a mortgagee's interest has not been assessed to him.
MA Gen L ch 59 § 12b (2021)
2021 Massachusetts General Laws|Part I - Administration of the Government|Title IX - Taxation|Chapter 59 - Assessment of Local Taxes|Section 12b - Mortgagors and Mortgagees Deemed Joint Owners; Tax Bill

Section 12B. Mortgagors and mortgagees referred to in the two preceding sections shall for the purpose of taxation be deemed joint owners until the mortgagee takes possession; and until such possession is taken by a first mortgagee, an assessor or the collector of taxes, upon application, shall give to any such mortgagee or mortgagor a tax bill showing the whole tax on the mortgaged estate and the amount included in the valuation thereof as the interest of each mortgagee and of the mortgagor respectively. If the first mortgagee is in possession, he shall be deemed sole owner; and any other mortgagee in possession shall be deemed joint owner with prior mortgagees.
MA Gen L ch 59 § 12c (2021)
2021 Massachusetts General Laws|Part I - Administration of the Government|Title IX - Taxation|Chapter 59 - Assessment of Local Taxes|Section 12c - Taxes Paid by Tenant; Recovery From Landlord

Section 12C. If a tenant paying rent for real estate is taxed therefor he may retain out of his rent the taxes paid by him, or may recover the same in an action against his landlord, unless there is a different agreement between them.
MA Gen L ch 59 § 12d (2021)
2021 Massachusetts General Laws|Part I - Administration of the Government|Title IX - Taxation|Chapter 59 - Assessment of Local Taxes|Section 12d - Assessment Against Real Estate of Decedent; Liability of Heirs and Devisees

Section 12D. The undivided real estate of a deceased person may be assessed to his heirs or devisees, without designating any of them by name, until the names of such heirs or devisees appear in the probate court records in the county in which said real estate lies; and each heir or devisee shall be liable for the whole of such tax, and when paid by him he may recover of the other heirs or devisees their respective proportions thereof.
MA Gen L ch 59 § 12e (2021)
2021 Massachusetts General Laws|Part I - Administration of the Government|Title IX - Taxation|Chapter 59 - Assessment of Local Taxes|Section 12e - Assessment Against Real Estate of Decedent; Lien

Section 12E. The real estate of a person deceased, the right or title to which is doubtful or unascertained by reason of litigation concerning the will of the deceased or the validity thereof, may be assessed in general terms to his estate, and said tax shall constitute a lien upon the land so assessed and may be enforced by sale of the same or a part thereof, as provided for enforcing other liens for taxes on real estate.
MA Gen L ch 59 § 12f (2021)
2021 Massachusetts General Laws|Part I - Administration of the Government|Title IX - Taxation|Chapter 59 - Assessment of Local Taxes|Section 12f - Real Estate Unassessed Where Right or Titled Unascertained; Lien for Expenses to Determine Ownership

Section 12F. Wherever real estate has been unassessed because the right or title thereto has been doubtful or unascertained because of missing records or otherwise, and a municipality has conducted a search and has determined the record ownership of said real estate, the said real estate shall become subject to a lien for the expenditures incurred by said municipality in the determination of said ownership. The assessor of said municipality shall forthwith cause to be recorded in the registry of deeds for the county or district in which the real estate is located a statement containing the name of the owner or owners of said real estate, an adequate description thereof, and the amount of said expenditures incurred, for which amount a lien on said real estate shall become effective as of the time and date of its recording. No such lien shall be effective against a bona fide purchaser or other transferee without notice of such lien. The recording fee for such statement shall be added to and become a part of the expenditures constituting said lien.
MA Gen L ch 59 § 19 (2021)
2021 Massachusetts General Laws|Part I - Administration of the Government|Title IX - Taxation|Chapter 59 - Assessment of Local Taxes|Section 19 - Mortgaged or Pledged Personal Property; Assessment

Section 19. Personal property mortgaged or pledged shall be assessed to the owner or to the mortgagee or pledgee in actual physical possession thereof on January first.
MA Gen L ch 59 § 20 (2021)
2021 Massachusetts General Laws|Part I - Administration of the Government|Title IX - Taxation|Chapter 59 - Assessment of Local Taxes|Section 20 - State Treasurer; Duties

Section 20. The state treasurer, not later than August twentieth in each year, shall send formal notice by mail to the assessors and treasurers of the several cities and towns for the payment of charges and assessments under general or special law which may be due and payable to the commonwealth as specifically provided by law or as certified to him by the proper board, department or commission.  Said state treasurer shall reduce the amounts distributable or payable by the commonwealth to cities and towns pursuant to sections eighteen A, eighteen B, eighteen C and eighteen E of chapter fifty-eight by said charges and assessments, and shall make payments to cities and towns in four installments. Said payments shall be made annually, in each fiscal year, on or before September thirtieth, December thirty-first, March thirty-first and June thirtieth. In the event that the charges or assessments exceed the amounts distributable or payable, the treasurers of the affected cities and towns shall pay to the state treasurer any amount owed to the commonwealth pursuant to a schedule established by the commissioner of administration.  If the amount due and payable from any city or town as aforesaid is not paid to the state treasurer within the time specified, he shall notify the treasurer of such delinquent city or town, who shall pay into the treasury of the commonwealth, in addition to the sum assessed, such further sum as would equal one per cent per month during the delinquency from and after the time specified; and if it remains unpaid after the expiration of ten days after the time specified, an information may be filed by the state treasurer in the supreme judicial court or before any justice thereof, against such delinquent city or town; and upon notice to such city or town, and a summary hearing thereon, a warrant of distress may issue against such city or town to enforce the payment of the sum so assessed under such penalties as the court or the justice thereof before whom the hearing is had, shall order. The state treasurer may deduct at any time from any moneys which may be due from the commonwealth to any city or town, the whole or any part of the sum so assessed or any other sum or sums which may be due and payable to the commonwealth from such city or town, with the interest accrued thereon.
MA Gen L ch 59 § 20a (2021)
2021 Massachusetts General Laws|Part I - Administration of the Government|Title IX - Taxation|Chapter 59 - Assessment of Local Taxes|Section 20a - Increase in Assessments

Section 20A. No county, district, public authority, the commonwealth, or other governmental entity authorized by law to assess costs, charges or fees upon cities and towns, except regional school districts, regional water districts and regional sewerage districts, may increase the total of such costs, charges or fees by more than the sum of: (1) two and one-half per cent of the total of such costs, charges or fees over the preceding fiscal year; and (2) any increases in costs, charges or fees for services customarily provided locally or for services subscribed to at local option.
MA Gen L ch 59 § 20b (2021)
2021 Massachusetts General Laws|Part I - Administration of the Government|Title IX - Taxation|Chapter 59 - Assessment of Local Taxes|Section 20b - Regional Veterans' Districts, Regional Water Districts or Regional Sewerage Districts; Increase in Assessments

Section 20B. No regional veterans' district, regional water district or regional sewerage district authorized by law to assess costs, charges or fees upon cities and towns may increase the total of such costs, charges or fees by more than the sum of: (1) two and one-half per cent of the total of such costs, charges or fees over the preceding fiscal year; and (2) any increases in costs, charges or fees for services customarily provided locally or for services subscribed to at local option; provided, however, that such districts may exceed this limitation in the manner provided by this section.  In all but two-member districts, any increase above the limitation set out above shall be approved by a two-thirds vote of the district's governing body and, thereafter, shall require the approval of two-thirds of the local appropriating authorities of the several municipalities.  In a two-member district, any increase above the limitation set out above shall be approved by a two-thirds vote of the district's governing body and, thereafter, shall require the approval of the local appropriating authorities of both member municipalities. In the event both municipalities fail to approve in the manner required, the district's governing body shall convene a special district-wide meeting open to all registered voters in both municipalities at which the increase shall be considered. At such special meeting, the increase shall require the approval of a majority of those present and voting, by a counted vote.  In the event that the increase does not receive the necessary approvals as required by this section, it shall be recommitted to the district's governing body which shall have thirty days to amend and to resubmit said increase for approval in accordance with this section.
MA Gen L ch 59 § 21 (2021)
2021 Massachusetts General Laws|Part I - Administration of the Government|Title IX - Taxation|Chapter 59 - Assessment of Local Taxes|Section 21 - Assessors; Duties

Section 21. The assessors shall assess state and county taxes duly certified to them. The assessors shall also assess as estimated in advance by the commissioner charges and assessments for which the state treasurer will be required under section twenty to send his warrant not later than November first next following the assessment by the assessors. If at the time of fixing the tax rate for a fiscal year the warrant for the state tax, if any, for such year has not been received or the county tax for such year has not been certified, the assessors may nevertheless fix the tax rate for such year and shall in such event assess for such year such state and county taxes as estimated in advance by the commissioner. The commissioner shall notify the assessors of his estimate of such assessments, charges and taxes annually on or before March first. Any balance of such assessments, charges and taxes not so assessed for such year by reason of an underestimate by the commissioner shall be assessed for the next subsequent fiscal year and any excess assessed in accordance with the foregoing provision by reason of an over-estimate by him shall be deducted in determining the amount to be assessed for the next subsequent fiscal year. The assessors shall also assess town taxes voted by their respective towns and all taxes duly voted and certified by fire, water, light and improvement districts therein or certified by the joint committee of a health district formed under section twenty-seven A of chapter one hundred and eleven. Such district taxes shall be subject to the law relative to the assessment and collection of town taxes, so far as applicable. Except as otherwise provided, all taxes shall be assessed as of January first preceding the fiscal year with respect to which the taxes are assessed.
MA Gen L ch 59 § 21a (2021)
2021 Massachusetts General Laws|Part I - Administration of the Government|Title IX - Taxation|Chapter 59 - Assessment of Local Taxes|Section 21a - Additional Compensation of Assessors for Courses of Study

Section 21A. In any city or town which accepts this section, an assessor or assistant assessor who has completed the necessary courses of study and training and has been awarded a certificate by the International Association of Assessing Officers as a certified assessment evaluator or who has been awarded a certificate by the Association of Massachusetts Assessors as a certified Massachusetts assessor shall receive as compensation from such city or town, in addition to the regular compensation paid by such city or town for services in such office, an amount equal to ten per cent of such regular compensation; provided, however, that in no event shall such additional compensation exceed one thousand dollars annually, if such assessor or assistant assessor is employed on a full-time basis, or five hundred dollars, if such assessor or assistant assessor is employed on a part-time basis. An assessor who has been awarded both certificates referred to above shall receive such additional compensation for only one of such certificates. In order to qualify for such additional compensation, an assessor or assistant assessor shall submit proof that he has been awarded either or both of the aforesaid certificates to the mayor or the board of selectmen of such city or town. The additional compensation herein provided shall be prorated for any twelve month period in which an eligible person does not hold the office of assessor or assistant assessor for twelve consecutive months.
MA Gen L ch 59 § 21a.5 (2021)
2021 Massachusetts General Laws|Part I - Administration of the Government|Title IX - Taxation|Chapter 59 - Assessment of Local Taxes|Section 21a.5 - Certified Assessors; Compensation

Section 21A.5. In any city or town which accepts this section, an assessor or assistant assessor, who has completed the necessary courses of study and training and has been awarded a certificate by the International Association of Assessing Officers as a certified assessment evaluator or who has been awarded a certificate by the Association of Massachusetts Assessors as a certified Massachusetts assessor, shall receive as compensation from such city or town, in addition to the regular compensation paid by such city or town for services in such office, an amount equal to ten per cent of such regular compensation. An assessor who has been awarded both certificates referred to above shall receive such additional compensation for only one of such certificates. In order to qualify for such additional compensation, an assessor or assistant assessor shall submit proof that he has been awarded either or both of the aforesaid certificates to the mayor or the board of selectmen of such city or town. The additional compensation herein provided shall be prorated for any twelve month period in which an eligible person does not hold the office of assessor or assistant assessor for twelve consecutive months. In those cities and towns which accept the provisions of section twenty-one A, this section shall not be applicable.
MA Gen L ch 59 § 21b (2021)
2021 Massachusetts General Laws|Part I - Administration of the Government|Title IX - Taxation|Chapter 59 - Assessment of Local Taxes|Section 21b - Training Programs for Assessors

Section 21B. The assessors shall attend such training programs conducted or sponsored by the commissioner under the provisions of section one of chapter fifty-eight as said commissioner shall deem necessary.
MA Gen L ch 59 § 21d (2021)
2021 Massachusetts General Laws|Part I - Administration of the Government|Title IX - Taxation|Chapter 59 - Assessment of Local Taxes|Section 21d - Calculation of Total Limit; Adjustment of Limit; Certification of Amount of Limit; Approval

Section 21D. The commissioner of revenue shall calculate the total limit applicable pursuant to sections twenty A and twenty-one C and section thirty-four of chapter seventy-one; provided, however, that he may adjust any such limit upon written application and pursuant to written guidelines issued by him in order to counterbalance the effects of extraordinary, non-recurring events which occurred during the base year, which were not within the purview of normal municipal financial practices, and would otherwise cause a limit to be set which would be inconsistent with that intended by said sections; and provided, further, that any such adjustment shall be explained in detail and in writing.  For the purposes of this section, the ordinary use of free cash to reduce the gross amount of revenue to be raised shall be considered as within the purview of normal municipal practices. The commissioner may require the presentation of such books, records or other information by any official of the commonwealth or any official of a city, town, district, county, governing body or regional governmental unit as he deems necessary. He shall certify the amount of each limit to the proper governing body or local appropriating authority. If any such limit is increased or decreased in accordance with the provisions of this section, the commissioner shall redetermine the limit accordingly and shall forthwith certify such increased or decreased limit to the proper governing body or local appropriating authority.  No tax rate shall be fixed in any city or town until such rate has been approved by the commissioner of revenue, and the commissioner shall not approve a rate for any city or town which fails to report any increase in assessed valuation as described in paragraph (f) of section twenty-one C or which would allow the amount of property taxes levied to exceed the limit or adjusted limit determined by said commissioner.
MA Gen L ch 59 § 23a (2021)
2021 Massachusetts General Laws|Part I - Administration of the Government|Title IX - Taxation|Chapter 59 - Assessment of Local Taxes|Section 23a - Notice to Municipal Finance Officers

Section 23A. The assessors, as soon as the tax rates are fixed for a fiscal year, shall notify the auditor or similar officer in cities and towns, the town accountant, if any, otherwise the town treasurer, of the amount to be raised for state, county, and city or town purposes, and for overlay, specifying the amounts, as determined by percentages provided to them by section fifty-six of chapter forty, if applicable, to be levied on each class of real and personal property, and to accrue from estimated receipts.
MA Gen L ch 59 § 23b (2021)
2021 Massachusetts General Laws|Part I - Administration of the Government|Title IX - Taxation|Chapter 59 - Assessment of Local Taxes|Section 23b - Notice of Abatements

Section 23B. The assessors shall, as often as once a month, notify the auditor or similar officer in cities and towns, the town accountant, if any, otherwise the town treasurer, of the amounts of abatements of taxes.
MA Gen L ch 59 § 24 (2021)
2021 Massachusetts General Laws|Part I - Administration of the Government|Title IX - Taxation|Chapter 59 - Assessment of Local Taxes|Section 24 - Railroad Subscriptions; Interest on Debts

Section 24. The assessors of a town owing debts incurred to obtain funds for subscriptions for the capital stock and securities of a railroad corporation shall annually assess, in addition to the other amounts required by law, an amount sufficient to pay the excess of such interest payable by such town over any income received from such stock or securities.
MA Gen L ch 59 § 25 (2021)
2021 Massachusetts General Laws|Part I - Administration of the Government|Title IX - Taxation|Chapter 59 - Assessment of Local Taxes|Section 25 - Additional Assessments

Section 25. The assessors of each city or town shall raise by taxation each year a reasonable amount of overlay as the commissioner may approve. The overlay account may be used only for avoiding fractional divisions of the amount to be assessed, for abatements granted on account of property assessed for any fiscal year and for any interest payable on such abatements under section 64 or 69. Any balance in the overlay account in excess of the amount of the warrants remaining to be collected or abated, as certified by the board of assessors, shall be transferred by the board of assessors upon their own initiative or within 10 days of a written request by the chief executive officer, with written notice to the chief executive officer, to a reserve fund to be appropriated for any lawful purpose. Any balance in a reserve fund at the end of the fiscal year shall be closed out to surplus revenue. This section shall apply to fire, water and improvement districts.
MA Gen L ch 59 § 26 (2021)
2021 Massachusetts General Laws|Part I - Administration of the Government|Title IX - Taxation|Chapter 59 - Assessment of Local Taxes|Section 26 - Number of Assessments

Section 26. The assessors may include state, county, city and town taxes, or any two of them, in the same assessment.
MA Gen L ch 59 § 27 (2021)
2021 Massachusetts General Laws|Part I - Administration of the Government|Title IX - Taxation|Chapter 59 - Assessment of Local Taxes|Section 27 - Assessors' Neglect to Assess

Section 27. If assessors neglect to assess a state, county, city, town or district tax required by law, the commissioner shall forthwith appoint other persons in accordance with section twenty-seven of chapter forty-one.
MA Gen L ch 59 § 28 (2021)
2021 Massachusetts General Laws|Part I - Administration of the Government|Title IX - Taxation|Chapter 59 - Assessment of Local Taxes|Section 28 - Unpaid Taxes; Collection

Section 28. If a state or county tax is not assessed, and paid by the town, within the time prescribed, and remains unpaid at the expiration of five months after the receipt of a warrant from the state treasurer or of a certificate from the county commissioners requiring its assessment, the amount of the tax may be recovered of the town in contract by the state treasurer or the treasurer of the county respectively.