Mass. Gen. Laws ch. 58, § 1

Commissioner; establishment of minimum standards of assessment performance

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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 performance. The specific areas to which such standards relate shall include but not be limited to the following: the administration of all laws providing for the assessment and classification of property; the methods of determining the actual fair cash valuation of different kinds of property for tax purposes; the types of qualifications of assessing personnel; and the adequacy of tax maps and other records.

Notes of Decisions

Cited in 9 cases, 1942–2005 · leading case: Sylvester v. Commissioner of Revenue

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Sylvester v. Commissioner of Revenue (2005) mass “14, §§ 1, 3, 6; G. L. c. 58, §§ 1, 1A, 3. The commissioner has, at all relevant times, instructed local assessors to observe and to enforce the residency requirements contained in the various clauses of G.”

MacIoci v. Commissioner of Revenue (1982) mass “G. L. c. 58, §§ 1, 3. To assist her in carrying out her responsibilities, the Commissioner has a staff which the Superior Court judge found to be “without the resources to accomplish its many functions in the manner and to the degree of accuracy which .”

Hobart v. Commissioner of Corporations & Taxation (1942) mass “The respondent commissioner demurred to the petition, assigning as a reason that “Under G. L. c. 58, § 1, the commissioner is required to 'give his opinion to assessors and collectors upon any question arising under any statute relating to the assessment and collection of…”

TRUST. OF SMITH COLLEGE v. Bd. of Assessors of Whately (1982) mass “If there is to be a challenge to the constitutional validity of granting an exemption to real estate owned by an admittedly charitable or educational institution because of an alleged violation of State law, such a challenge would have to be made by the Attorney General under G.”

City of Newton v. Commissioner of Revenue (1981) mass “” G. L. c. 58, § 1, as appearing in St. 1979, c.”

Town of Sudbury v. Commissioner of Corporations & Taxation (1974) mass · cites it 2× “G. L. c. 58, § 1, as amended through St. 1971, c.”

Sudbury v. COMMISSIONER OF CORPORATIONS & TAXATION (1974) mass · cites it 2× “G.L.c. 58, § 1, as amended through St. 1971, c.”

Macioci v. Commissioner of Revenue (1981) masssuperct · cites it 2× “Pursuant to G.L.c. 58, §1, the Commissioner may establish “such reasonable rules, regulations and guidelines as may be necessary to establish minimum standards of assessment performance.”

System Technology Associates, Inc. v. Commissioner of Revenue (1984) mass “Since the Commissioner had not established standards as required by G. L. c. 58, § 1, when she issued the initial list, the list was not lawfully issued.”

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