reglab/housing_qa huggingface dataset:
MA Gen L ch 59 § 29 (2021)
2021 Massachusetts General Laws|Part I - Administration of the Government|Title IX - Taxation|Chapter 59 - Assessment of Local Taxes|Section 29 - Notice of Assessments; Lists

Section 29. Assessors before making an assessment shall give seasonable notice thereof to all persons subject to taxation in their respective towns. Such notice shall be posted in one or more public places in each town, or shall be given in some other sufficient manner, and shall require the said persons to bring into the assessors, before a date therein specified, in case of residents a true list, containing the items required by the commissioner in the form prescribed by him under section five of chapter fifty-eight of all their personal estate not exempt from taxation, except intangible property the income of which is included in a return filed the same year in accordance with sections twenty-two to twenty-five, inclusive, of chapter sixty-two, and in case of non-residents and foreign corporations such a true list of all their personal estate in that town not exempt from taxation, and may or may not require such list to include their real estate subject to taxation in that town. It shall also require all persons, except corporations making returns to the commissioner of insurance as required by section thirty-eight of chapter one hundred and seventy-six, to bring in to the assessors before a date therein specified, which shall not be later than March first following, unless the assessors for cause shown extend the time to a reasonable later time but in no event later than the last day for filing an application for abatement of the tax for the fiscal year to which the filing relates, true lists, similarly itemized, of all real and personal estate held by them respectively for literary, educational, temperance, benevolent, charitable or scientific purposes on January first preceding, or at the election of any such corporation on the last day of its fiscal year preceding said January first, together with such information as may be required to comply with regulations promulgated by the commission pursuant to section three of chapter fifty-eight and the amount of receipts and expenditures for said purposes during the year together with copies of federal tax returns containing unrelated business income taxable under section five hundred and eleven of the Internal Revenue Code. The assessors may require from any person claiming under the Seventeenth, Eighteenth or Twenty-second clause of section five an exemption from taxation, a full list of all such person's taxable property, both real and personal.
MA Gen L ch 59 § 30 (2021)
2021 Massachusetts General Laws|Part I - Administration of the Government|Title IX - Taxation|Chapter 59 - Assessment of Local Taxes|Section 30 - Blank Lists

Section 30. The assessors shall furnish a blank list prescribed by the commissioner under section five of chapter fifty-eight to any person liable to taxation.
MA Gen L ch 59 § 31 (2021)
2021 Massachusetts General Laws|Part I - Administration of the Government|Title IX - Taxation|Chapter 59 - Assessment of Local Taxes|Section 31 - Verification of Lists; Oaths

Section 31. The assessors shall in all cases require a person bringing in a list to make oath that it is true. The oath may be administered by any of the assessors or by their secretary or head clerk, or by any notary public, whose jurat shall be duly authenticated by his seal, or, in this commonwealth, by a justice of the peace. So much of this section as relates to administering the oath shall not apply to Boston.
MA Gen L ch 59 § 31a (2021)
2021 Massachusetts General Laws|Part I - Administration of the Government|Title IX - Taxation|Chapter 59 - Assessment of Local Taxes|Section 31a - Examination of Records to Verify Completeness and Accuracy of Accounting of Taxable Personal Property Required to Be Filed Under Sec. 29

Section 31A. For the purpose of verifying that a person required to file a true list of taxable personal property under section 29 has made a complete and accurate accounting of that property, the assessors may at any time within 3 years after the date the list was due, or within 3 years after the date the list was filed, whichever is later, examine the books, papers, records and other data of the person required to file the list. The assessors may compel production of books, papers, records and other data of the person through issuance of a summons served in the same manner as summonses for witnesses in criminal cases issued on behalf of the commonwealth, and all provisions of law relative to summonses in such cases shall, so far as applicable, apply to summonses issued under this section. A justice of the supreme judicial court or of the superior court may, upon the application of the assessors, compel the production of books, papers, records and other data in the same manner and to the same extent as before those courts.
MA Gen L ch 59 § 32 (2021)
2021 Massachusetts General Laws|Part I - Administration of the Government|Title IX - Taxation|Chapter 59 - Assessment of Local Taxes|Section 32 - Inspection of Lists

Section 32. Lists filed under section 29 and books, papers, records and other data obtained under section 31A shall be open to the inspection of the assessors, the commissioner, the deputies, clerks and assistants of either the assessors or the commissioner and any designated private auditor of the commissioner or the assessors as may have occasion to inspect the lists, books, papers, records and other data in the performance of their official, contractual or designated duties, but so much of the lists, books, papers, records and other data as shows the details of the personal estate shall not be open to any other person except by order of a court. For purposes of this section, a ''designated private auditor'' shall be an individual, corporation or other legal entity selected by the commissioner or a city or town to value personal property or perform an audit which includes the assessing department of a city or town under any legal authority, including the examination of records under said section 31A, an audit under sections 40 or 42A of chapter 44 or an investigation under section 46A of said chapter 44 but only if the individual, corporation or other legal entity shall be compensated for the audit work pursuant to an arrangement under which neither the payment nor the amount of their fees and expenses for the work are contingent on either the results of the audit or whether the results withstand any appeal by a taxpayer. The lists shall be preserved by the assessors until the commissioner orders them destroyed. Nothing in this section shall prevent a person who submitted that information, or his designated representative, from inspecting or being provided a copy of the submission upon request.
MA Gen L ch 59 § 33 (2021)
2021 Massachusetts General Laws|Part I - Administration of the Government|Title IX - Taxation|Chapter 59 - Assessment of Local Taxes|Section 33 - Storage Warehouses; Information Regarding Customers

Section 33. All persons engaged in the business of storing or keeping merchandise in storage warehouses shall, within ten days after request therefor by the assessors of the town where said property is so stored or kept, permit said assessors to copy from their records a list of the names and addresses of all persons who appear, on January first in such year, to have any such property stored or kept in any such warehouse, except business corporations subject to tax under section 39 of chapter 63; but such persons shall not be required to furnish lists of persons having property stored in warehouses which is composed of imported goods in the original packages owned by the importer, or of goods that have been received for export trade or of property which is deemed to be in transit under section two. Failure to comply with this section shall be punished by a fine of not more than five hundred dollars or by imprisonment for not more than ninety days.
MA Gen L ch 59 § 34 (2021)
2021 Massachusetts General Laws|Part I - Administration of the Government|Title IX - Taxation|Chapter 59 - Assessment of Local Taxes|Section 34 - Mortgagors and Mortgagees; Statements

Section 34. A mortgagor or mortgagee of real estate may bring in to the assessors of the town where it lies, within the time prescribed by the notice under section twenty-nine, a sworn statement of the amount secured thereon or on each separate parcel thereof, with the name and residence of every holder of an interest therein as mortgagor or mortgagee. If such property is situated in two or more places, or if a recorded mortgage includes two or more estates or parts of an estate as security for one sum, such statement shall include an estimate of the interest of the mortgagee in each estate or part thereof. The assessors shall, from such statement or otherwise, ascertain the proportionate interests of the mortgagor or mortgagee respectively in said estates, and shall assess the same accordingly. If, in any year, such statement is not brought in, the tax for that year on such real estate shall not be invalid merely for the reason that the interest of the mortgagee therein has not been assessed to him.
MA Gen L ch 59 § 36 (2021)
2021 Massachusetts General Laws|Part I - Administration of the Government|Title IX - Taxation|Chapter 59 - Assessment of Local Taxes|Section 36 - Failure to Furnish Lists; Estimating Value

Section 36. Assessors shall ascertain as nearly as possible the particulars of the personal estate, and of the real estate in possession or occupation, as owner or otherwise, of any person not bringing in such list, and shall estimate its just value, according to their best information and belief.
MA Gen L ch 59 § 37 (2021)
2021 Massachusetts General Laws|Part I - Administration of the Government|Title IX - Taxation|Chapter 59 - Assessment of Local Taxes|Section 37 - Conclusiveness of Estimate

Section 37. Such estimate shall be entered in the valuation book, and, except as provided in section sixty-one, shall be conclusive upon any person not seasonably bringing in such list, unless he shows a reasonable excuse for the omission.
MA Gen L ch 59 § 38 (2021)
2021 Massachusetts General Laws|Part I - Administration of the Government|Title IX - Taxation|Chapter 59 - Assessment of Local Taxes|Section 38 - Fair Cash Valuation; Classification of Assessed Valuation; Taxable Valuation

Section 38. The assessors of each city and town shall at the time appointed therefor make a fair cash valuation of all the estate, real and personal, subject to taxation therein, and such determination shall be the assessed valuation of such estate. In cities, the assessors may, in any year, divide the city into convenient assessment districts.  The assessed valuation of real property subject to taxation under this chapter shall be classified as follows:—  Class one, residential;  Class two, open;  Class three, commercial, and  Class four, industrial.  The resulting amount shall be the taxable valuation of each class of property to which the assessors shall apply the tax rates applicable to each class as determined under section twenty-three A of chapter fifty-nine of the city or town, to determine the tax due and payable on such property.
MA Gen L ch 59 § 38d (2021)
2021 Massachusetts General Laws|Part I - Administration of the Government|Title IX - Taxation|Chapter 59 - Assessment of Local Taxes|Section 38d - Written Return of Information to Determine Valuation of Real Property

Section 38D. A board of assessors may request the owner or lessee of any real property to make a written return under oath within sixty days containing such information as may reasonably be required by it to determine the actual fair cash valuation of such property.  Failure of an owner or lessee of real property to comply with such request within 60 days after it has been made by the board of assessors shall be automatic grounds for dismissal of a filing at the appellate tax board. The appellate tax board and the county commissioners shall not grant extensions for the purposes of extending the filing requirements unless the applicant was unable to comply with such request for reasons beyond his control or unless he attempted to comply in good faith. If any owner or lessee of real property in a return made under this section makes any statement which he knows to be false in a material particular, such false statement shall bar him from any statutory appeal under this chapter.  If an owner or lessee of Class one, residential property fails to submit the information within the time and in the form prescribed, the owner shall be assessed an additional penalty for the next ensuing tax year in the amount of $50 but only if the board of assessors informed the owner or lessee that failure to submit such information would result in the penalty.  If an owner or lessee of Class three, commercial or Class four, industrial property fails to submit the information within the time and in the form prescribed, the owner or lessee shall be assessed an additional penalty for the next ensuing tax year in the amount of $250 but only if the board of assessors informed the owner or lessee that failure to so submit such information would result in the penalty.
MA Gen L ch 59 § 38e (2021)
2021 Massachusetts General Laws|Part I - Administration of the Government|Title IX - Taxation|Chapter 59 - Assessment of Local Taxes|Section 38e - Testimony Under Oath Concerning Written Return Filed Under Sec. 38d or Application for Abatement

Section 38E. A board of assessors may require testimony under oath of a taxpayer relative to his written return filed under section thirty-eight D and may also require testimony under oath of any applicant for abatement under section fifty-nine.
MA Gen L ch 59 § 38f (2021)
2021 Massachusetts General Laws|Part I - Administration of the Government|Title IX - Taxation|Chapter 59 - Assessment of Local Taxes|Section 38f - Written Return of Information to Determine Valuation of Personal Property

Section 38F. A board of assessors may request the owner or lessee of any personal property to make a written return under oath within sixty days containing such information as may reasonably be required by it to determine the actual fair cash valuation of such property.  Failure of an owner or lessee of personal property to comply with such request within sixty days after it has been made shall bar him from any statutory appeal under this chapter, unless such owner or lessee was unable to comply with such request for reasons beyond his control. If any owner or lessee of personal property in a return made under this section makes any statement which he knows to be false in a material particular, such false statement shall bar him from any statutory appeal under this chapter.
MA Gen L ch 59 § 38g (2021)
2021 Massachusetts General Laws|Part I - Administration of the Government|Title IX - Taxation|Chapter 59 - Assessment of Local Taxes|Section 38g - Testimony Under Oath Concerning Written Return Filed Under Sec. 38f

Section 38G. A board of assessors may require testimony under oath of a taxpayer relative to his written return filed under section thirty-eight F and may also require testimony under oath of any applicant for abatement under section fifty-nine.
MA Gen L ch 59 § 40 (2021)
2021 Massachusetts General Laws|Part I - Administration of the Government|Title IX - Taxation|Chapter 59 - Assessment of Local Taxes|Section 40 - Telephone and Telegraph Companies; Assessors; Informing Commissioners

Section 40. Every board of assessors shall, as and when required by the commissioner, furnish him with any and all information in its knowledge or possession relating to any property, the value of which he is required to determine by the preceding section.
MA Gen L ch 59 § 41 (2021)
2021 Massachusetts General Laws|Part I - Administration of the Government|Title IX - Taxation|Chapter 59 - Assessment of Local Taxes|Section 41 - Telephone and Telegraph Companies; Returns

Section 41. Every telephone company owning any property required to be valued by the commissioner under section 39 shall annually, on or before March 1, make a return to the commissioner signed and sworn to by its treasurer. The commissioner may, for cause shown, authorize a later filing, but in no case later than April 1. This return shall be in the form and detail prescribed by the commissioner and shall contain all information which he shall consider necessary to enable him to make the valuations required by section thirty-nine, and shall relate, so far as is possible, to the situation of the company and its property on January first of the year when made. Property returned to the commissioner as herein provided need not be included in the list required to be filed by a telephone or telegraph company under section twenty-nine. Failure to make the return required by this section shall bar the company from any appeal of the commissioner's determination of value under section thirty-nine, unless such company was unable to comply with such request for reasons beyond such company's control. If any company, or any treasurer thereof, in a return made under this section makes any statement which is known to be false in a material particular, such false statement shall bar it from any appeal under section thirty-nine.
MA Gen L ch 59 § 42 (2021)
2021 Massachusetts General Laws|Part I - Administration of the Government|Title IX - Taxation|Chapter 59 - Assessment of Local Taxes|Section 42 - Telephone and Telegraph Companies; Failure to Make Returns

Section 42. If any company, or any treasurer thereof, shall in any year, fail to make the return required by section forty-one, the commissioner shall estimate the value of the property of the company according to his best information and belief.
MA Gen L ch 59 § 42a (2021)
2021 Massachusetts General Laws|Part I - Administration of the Government|Title IX - Taxation|Chapter 59 - Assessment of Local Taxes|Section 42a - Amended Valuation of Property Held by Pipeline or Telephone or Telegraph Company; Collection of Additional Assessment; Appeals

Section 42A. For the purpose of verifying that an owner of a pipeline or a telephone or telegraph company required to make a return under section 38A or section 41 has made a complete and accurate accounting of the property required to be returned, the commissioner shall have all the powers and remedies provided by said section 31A to assessors of cities and towns. If the commissioner reasonably believes, as a result of an examination of the books, papers, records and other data or otherwise, that taxable personal property for a fiscal year was not valued or was incorrectly valued, the commissioner may, not later than 3 years and 6 months after the date the return was due or 3 years and 6 months after the date the return was filed, whichever is later, certify an amended valuation to the owner of the pipeline or telephone or telegraph company and to the boards of assessors of the cities and towns wherein the property was subject to taxation for that year. Not later than 2 months after the date of the amended certification, the assessors shall assess and commit to the collector with their warrant for collection an additional tax to the owner of the pipeline or telephone or telegraph company. An owner or company aggrieved by the assessment of the additional tax may, within 1 month after the bill or notice of the additional assessment is first sent, appeal the valuation to the appellate tax board. The appeal shall name as appellees the commissioner and the board of assessors. Except as otherwise provided in this section, the hearing and appeal before the appellate tax board shall proceed in the same manner as an appeal of the valuations originally certified by the commissioner.
MA Gen L ch 59 § 43 (2021)
2021 Massachusetts General Laws|Part I - Administration of the Government|Title IX - Taxation|Chapter 59 - Assessment of Local Taxes|Section 43 - Valuation and Assessment Books; Public Inspection

Section 43. The assessors shall make, on the books furnished as provided in section forty-five, a list of the valuation and the assessment thereon, in the following manner: In each column provided in the book or books so furnished shall be entered the valuation of that portion, if any, of the personal property of each person and corporation, indicated by the heading thereof. The total amount of the taxable personal property shall be shown, but without other detail or specification than is provided for herein. Before the taxes are committed for collection they shall deposit the books, or an attested copy thereof, in their office or, if there is no office, with their chairman, for public inspection.
MA Gen L ch 59 § 44 (2021)
2021 Massachusetts General Laws|Part I - Administration of the Government|Title IX - Taxation|Chapter 59 - Assessment of Local Taxes|Section 44 - Lists; Contents

Section 44. The list shall exhibit the valuation, classification and assessment of the estates of the inhabitants assessed; and the valuation, classification and assessment of the estates of nonresident owners, and shall contain the names of the nonresident owners of the property assessed, or such description of them as can be given, their places of abode, if known, the description of their estate, and the tax thereon.
MA Gen L ch 59 § 45 (2021)
2021 Massachusetts General Laws|Part I - Administration of the Government|Title IX - Taxation|Chapter 59 - Assessment of Local Taxes|Section 45 - Books and Records of Assessors Furnished by Municipalities; Electronic Format

Section 45. Each city or town shall provide, on or before January first, annually, suitable books for the use of its assessors in the assessment of taxes, which shall contain blank columns with uniform headings for a valuation list, in the form the commissioner shall, from time to time, determine.  Any books or records required to be furnished to the assessors, or to be kept or maintained by them, under this section, or any section of chapters 59 to 60B, inclusive, may be created, completed or maintained electronically.
MA Gen L ch 59 § 46 (2021)
2021 Massachusetts General Laws|Part I - Administration of the Government|Title IX - Taxation|Chapter 59 - Assessment of Local Taxes|Section 46 - Entries in Books

Section 46. The assessors shall enter in the books so furnished the valuation, classification and assessment of the estates of the persons assessed, as directed in the headings of the various columns and shall state the value of each building described, including therein water wheels but excluding land and water power and machinery used in the building. Such valuation book shall contain at the end thereof a summary listing the total valuation for each classification of property as prescribed by the commissioner.
MA Gen L ch 59 § 50 (2021)
2021 Massachusetts General Laws|Part I - Administration of the Government|Title IX - Taxation|Chapter 59 - Assessment of Local Taxes|Section 50 - Required Books or Records of Assessors; Explanatory Notes

Section 50. The books or records required by section 45 shall contain a copy of this section, sections 43, 44, 45 and 46, and the certificates required by law to be signed by the assessors, with any explanatory notes as the commissioner considers necessary to secure uniformity of returns under the several headings.
MA Gen L ch 59 § 51 (2021)
2021 Massachusetts General Laws|Part I - Administration of the Government|Title IX - Taxation|Chapter 59 - Assessment of Local Taxes|Section 51 - Exempted Property; Entries on Valuation Lists

Section 51. The assessors shall enter upon the valuation list, in the appropriate columns after the enumeration of the persons and estates liable to taxation therein contained, a statement and description of all the property and estate, with the fair cash value thereof, which is exempted from taxation in their respective towns pursuant to the provisions of the first fifteen clauses of section five, or for the reason that it is owned by a county, city, town or district and put to a public use, with the names of the persons or corporations owning the same and the purpose for which it is used, and with a reference to the law, if any, by which such exemption is allowed.