Chapter 58

Section 1. The commissioner of revenue in chapters fifty-eight to sixty-five C, inclusive, called the commissioner, shall make, and from time to time revise, such reasonable rules, regulations and guidelines, as may be necessary to establish minimum standards of assessment perfor…

Section 10. In determining the equalized valuations required by section nine, the commissioner shall make and issue such comprehensive assessment ratio studies of the average level of assessment, the degrees of assessment, uniformity, and over-all compliance with assessment and c…

Section 10A. On or before June tenth, in each year in which an equalization is to be established, the commissioner shall hold a public hearing on the proposed equalized valuations. He shall send written notice thereof, together with a copy of the proposed equalized valuations, to…

Section 10B. On or before August tenth next following, a city or town aggrieved by the equalized valuation established by the commissioner under sections nine and ten A may appeal the determination of the commissioner to the appellate tax board. The appellant shall have the burde…

Section 10C. On or before January thirty-first of the year next following the year for which an equalization is to be established, the commissioner shall, on the basis of the equalized valuations determined under sections nine and ten A, as modified by the appellate tax board und…

Section 13. As used in this section and sections 14 through 17, inclusive, the following words shall have the following meanings: ''Base year valuation'', for each city and town, the valuation of state-owned land within the city or town as of January 1, 2017 as determined by the …

Section 14. In 2019 and every 2 years thereafter, the commissioner, on or before June 1, shall determine the fair cash valuation of state-owned land located within each city or town under section 13. To assist in making the determination the commissioner may require oral or writt…

Section 15. Whenever the commonwealth acquires or disposes of land, the commissioner of the division of capital assets management shall notify the commissioner. The commissioner shall determine whether the acquisition or disposition is state-owned land as defined in section 13. L…

Section 16. The commissioner shall annually deliver, to the state treasurer, a statement of the fair cash valuation reimbursement percentage for each city and town in which state-owned land is located, and of the amount of money to be paid to each such city and town as determined…

Section 17. The treasurer shall annually, reimburse each city and town in which state-owned land is located, an amount in lieu of taxes upon the reimbursement percentages reported to the treasurer by the commissioner under the preceding section, determined by multiplying the perc…

Section 17B. The state treasurer shall annually, not later than November twentieth, upon certification by the commissioner as hereinafter provided, pay to each town in which property has been taken for flood control reservoirs by the commonwealth under any act, or the United Stat…

Section 17C. A Forest Products Trust Fund shall be established on the books of the commonwealth. This fund shall be used to disburse payments to cities and towns within whose boundaries exist state owned forest land. The commissioner of the department of environmental management …

Section 18B. The state treasurer, without further appropriation and upon certification of the commissioner, shall annually distribute to the several cities and towns in accordance with the provisions of section thirty-one of chapter eighty-one that portion of the Highway Fund all…

Section 18C. (a) In this section, ''budgeted aid'' shall mean unrestricted aid to cities and towns, including proceeds from the state lottery established under chapter 10, payments in lieu of taxes from the commonwealth to cities and towns and education aid to cities and towns un…

Section 18F. No distributions pursuant to sections eighteen A and eighteen E shall be paid to cities or towns after November 30 of the fiscal year, or during any fiscal year thereafter by the state treasurer until said treasurer receives certification from the commissioner of rev…

Section 1A. The commissioner, in addition to exercising the powers or performing the duties otherwise assigned to him, shall enforce all laws relating to the valuation, classification and assessment of property and shall supervise the administration of such laws by local assessor…

Section 2. The commissioner shall annually, on or before April first of each year, forward to each board of assessors a list of all corporations known to him to be liable on January first of said year to taxation under chapters fifty-nine, sixty A and sixty-three. Such list shall…

Section 20A. If, at the time any amount is distributable or payable by the commonwealth to any city or town, there is due to the commonwealth any sum from such city or town, for any service or cause whatsoever, such sum so due to the commonwealth shall be deducted by the state tr…

Section 25. The commissioner shall ascertain and determine the amount due to each city and town under section eighteen A, notify the treasurer of each city and town of the amount determined to be due to such city or town, or that no amount is due, as the case may be, and certify …

Section 25A. Annually on or before March first, the commissioner shall ascertain and determine the amount due each city and town under sections eighteen A, eighteen B, and eighteen C, and the commonwealth's share of local reimbursement and assistance programs as authorized by law…

Section 25B. The commissioner of revenue shall, as hereinafter provided, certify to the state treasurer for payment, from that portion of the proceeds of the excise on cigarettes as authorized by paragraph (b) of section twenty-eight of chapter sixty-four C, the following:— (a) F…

Section 28. The commissioner shall annually assess upon every corporation or organization required by law to make deposits in trust with the state treasurer one twentieth of one per cent of the average of such deposits by it for the year last preceding such assessment. Such asses…

Section 28A. The state treasurer and other officials having charge of the payment of salaries and wages by the commonwealth and its political subdivisions, respectively, to officers and employees thereof are hereby authorized, empowered and directed to withhold such amount of the…

Section 28B. The state treasurer and other officials having charge of the payment of salaries and wages by the commonwealth and its political subdivisions, respectively, to officers and employees thereof are hereby authorized, empowered and directed to furnish to each such office…

Section 28C. At the request of the commissioner, the attorney general may bring suit, in the name of the commonwealth, in the appropriate court of any other state to collect any tax legally due the commonwealth; and any political subdivision of the commonwealth or the appropriate…

Section 3. In order to assist the assessors in the performance of their duties, the commissioner shall prepare, issue and periodically revise guides for local assessors. Such guides shall include the rules, regulations, and guidelines of the commissioner relative to the assessmen…

Section 31. In addition to the forms expressly required by any other provision of law to be as prescribed or approved by the commissioner, the commissioner may prescribe any other form considered necessary or convenient for use under any provision of chapters 59 to 65C, inclusive…

Section 4. Whenever it appears to the commissioner that the property, or any part thereof, in any town is not valued for taxation according to the first paragraph of section thirty-eight of chapter fifty-nine, and that such failure to comply with the law is the result of failure …

Section 4A. If such city or town fails, within a reasonable time, to comply with the notice and requirements of the commissioner and continues to fail to meet the minimum standards provided in section one and to value property for taxation in violation of section thirty-eight of …

Section 4B. A city or town whose mayor or selectmen and assessors have been ordered by the court under section four A to comply with the requirements of the commissioner may request said commissioner to provide engineering, professional or technical services for the installation …

Section 4C. Whenever the commissioner provides any service under the provisions of section four, four A or four B, the costs of such services shall be incurred by the commonwealth; and payment therefor shall be deducted by the state treasurer under the provisions of section twent…

Section 5. The commissioner may give instructions for preparing the notice and bringing in the lists required by section 29 of chapter 59, and may prescribe forms therefor so arranged that the statement of the person bringing in a list shall include all assessable property held b…

Section 6. The commissioner may collect and tabulate information as to the classification, sales price and fair cash value of real estate in the several towns. For this purpose he may require assessors to furnish him with any information in their possession, may consult persons l…

Section 7. The commissioner shall from time to time secure information as to any unpaid taxes in any town, may examine the books, records and papers of collectors and assessors, and of other town officers, and may require them to make reports to him. The commissioner may annually…

Section 8. If, at any time after any tax, assessment, rate or other charge has been committed to a collector such tax, assessment, rate or charge, or any interest thereon or costs relative thereto, remains unpaid and the commissioner is of the opinion that such tax, assessment, r…

Section 8B. All reimbursement claims to which a city or town may be entitled on account of exemptions and abatements granted under section five of chapter fifty-nine shall be filed with the commissioner of revenue on or before the end of the fiscal year to which said claims relat…

Section 8C. A city or town may establish, relative to sites or portions of sites that will be used as affordable housing, as defined in section 1 of chapter 60, or affordable housing and commercial, an agreement between the city or town and the developer of the sites or portions …

Section 9. In the year nineteen hundred and sixty-six and in every second year thereafter, the commissioner shall, on or before June first, determine and establish for each city and town a proposed equalized valuation which shall be the fair cash value of all property in such cit…