Massachusetts General Laws
Mass. Gen. Laws ch. 41, § 30 (2026)
Penalty for false valuation
✓ text as last checked Sept. 2026 (this copy records no edition or section history)
Find cases:
SyfertCases citing this section
MAmalegislature.gov (official)
JustiaChapter on Justia
CornellLII Search
CasesGoogle Scholar
Section 30. Any person chosen to determine the valuation of property for the purpose of taxation who, in order that the taxpayers may escape payment of their just proportion of any state or county tax or in order to evade any law limiting municipal indebtedness or the rate of taxation to a percentage of valuation or for any other fraudulent or corrupt purpose, knowingly fixes the valuation of any property at a smaller or greater amount than its full and fair cash value, or who causes an abatement to be made otherwise than is provided by law, shall be punished by a fine of not more than one thousand dollars, or by imprisonment for not more than six months, or both.
Notes of Decisions
Cited in 2
cases, 1974–1974 · leading case: Town of Sudbury v. Comm'r of Corporations & Taxation, 366 Mass. 558 (1974).
Town of Sudbury v. Comm'r of Corporations & Taxation, 366 Mass. 558 (1974). “G. L. c. 41, § 30. 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. Comm'r of Corporations & Taxation, 321 N.E.2d 641 (Mass. 1974). “G.L.c. 41, § 30. 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.”
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.