Mass. Gen. Laws ch. 41, § 29

Oath of office; penalty for failure to take oath

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Section 29. Any person chosen to assess taxes or to determine or to assist in determining the value of property for the purpose of taxation shall, before entering upon the performance of his duties, take the following oath:

I, having been chosen to assess taxes and estimate the value of property for the purpose of taxation for the town (or city) of for the year (or years) ensuing, do swear that I will truly and impartially, according to my best skill and judgment, assess and apportion all such taxes as I may during that time assess; that I will neither overvalue nor undervalue any property subject to taxation, and that I will faithfully perform all the duties of said office.

If he neglects to take such oath before entering upon the performance of his duties, he shall forfeit not more than fifty dollars.

Notes of Decisions

Cited in 6 cases, 1971–1983 · leading case: Tregor v. Board of Assessors of Boston

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Tregor v. Board of Assessors of Boston (1979) mass · cites it 2× “G.L.c. 41, § 29 (assessors' oath). But "illegal assessments have long been the rule rather than the exception throughout much of the Commonwealth.”

Board of Assessors of Lynn v. Shop-Lease Co., Inc. (1974) mass · cites it 2× “" This stipulation, which provides the factual keystone of the majority's opinion, means that the parties have stipulated that the assessors have acted in violation of G.L.c. 59, § 38, [1] requiring assessors to make a *575 "fair cash valuation" of all property subject to…”

Board of Assessors v. Tenneco, Inc. (1983) mass “59, § 38) and oath (G. L. c. 41, § 29). The Commissioner must proceed on that assumption as well and is directed by G.”

Town of Sudbury v. Commissioner of Corporations & Taxation (1974) mass “He is to subscribe, at the end of a valuation list, “under the penalties of perjury,” a statement that each assessment of property is made “at its full and fair cash value, according to our best knowledge and belief.”

Sudbury v. COMMISSIONER OF CORPORATIONS & TAXATION (1974) mass “He is to subscribe, at the end of a valuation list, "under the penalties of perjury," a statement that each assessment of property is made "at its full and fair cash value, according to our best knowledge and belief.”

Theodorou v. Board of Assessors (1971) mass “in violation of and contrary to the provisions of” G. L. c. 41, §§ 29 and 30; that the assessors arbitrarily and capriciously denied the plaintiffs’ applications for abatement of taxes without benefit of a hearing, thus causing the plaintiffs to pay a disproportionately…”

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