Mass. Gen. Laws » Part I Title VII Chapter 40
Massachusetts General Laws

Mass. Gen. Laws ch. 40, § 18 (2026)

Collection of assessment

✓ current as of July 2026
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Section 18. The assessors shall include such assessment in the tax list and warrant committed by them to the collector of taxes for that municipal year, and it shall be included in the next annual tax bill, or if the estate so assessed is otherwise exempt from taxation, it shall be rendered as a tax bill. Such assessment shall be a lien upon the estate, and shall be levied, collected, reassessed, paid, apportioned, and bear interest and become payable, in the same manner as, and shall be a part of, the tax for that year on such estate; but in cities the assessors shall make no abatement thereof except upon the recommendation of the board or officer by whom the list was certified to them.

Notes of Decisions
Cited in 2 cases, 1941–1972 · leading case: Shuman v. Bd. of Aldermen of Newton, 282 N.E.2d 653 (Mass. 1972).
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Shuman v. Bd. of Aldermen of Newton, 282 N.E.2d 653 (Mass. 1972). “Freeport and its proposed beneficiaries, we think, are clearly an “[association of persons living together in a common dwelling.”
City of Lowell v. Lowell Bldg. Corp., 34 N.E.2d 618 (Mass. 1941). “Under G. L. c. 40, § 18, it was provided that the assessment for street sprinkling “shall be a lien upon the estate, and shall be levied, collected, reassessed .”
Annotations are extracted automatically from the opinions in the Syfert caselaw corpus and ranked by authority, recency, and treatment. Dots show Syfertize treatment of the citing case itself.