Mass. Gen. Laws ch. 58, § 14

Determination of fair cash valuation of state-owned land located within municipalities; land held by division of watershed management

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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 written information from any officer or agent of the commonwealth or of any city or town therein and from any other inhabitant thereof, and may require such information to be on oath. Such officers, agents and persons, so far as able, shall furnish the commissioner with the required information in such form as the commissioner may indicate, within 15 days after being so requested by the commissioner.

With respect to land held by the division of watershed management in the department of conservation and recreation for the purposes named in section 5G of chapter 59, the commissioner shall, by June 1, also determine the fair cash valuation of such land in each city or town by the same method as provided in section 13 for determining the fair cash valuation of state-owned land and notify the division of the valuations.

Notes of Decisions

Cited in 8 cases, 1970–1989 · leading case: Board of Assessors v. State Tax Commission

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Board of Assessors v. State Tax Commission (1976) mass · cites it 5× “The board dismissed the assessors’ petition for a correction of the State Tax Commission’s (commission) valuation of certain State owned lands, as not timely filed *411 under G. L. c. 58, § 14. 1 The board made findings of fact and a report pursuant to G.”

Board of Assessors of Sandwich v. COMMR. OF REVENUE (1984) mass · cites it 4× “The assessors filed an “application for a correction” with the board under G. L. c. 58, § 14, as *582 amended by St.”

Board of Assessors v. Commissioner of Revenue (1980) mass “, G. L. c. 58, § 14, and G. L. c. 58A, § 13; and G.”

Board of Assessors v. Tenneco, Inc. (1983) mass “58, § 10C, in fulfilling its duty under G. L. c. 58, § 14, to grant abatements to the municipal average.”

Board of Assessors v. State Tax Commission (1970) mass “G. L. c. 58, § 14. After a hearing at which both parties presented evidence, the board decided that the fair cash value of the land in question was $1,342,610.”

Board of Assessors v. Commissioner of Revenue (1981) mass “See G. L. c. 58, § 14. “The attempted institution of an appeal after the statutory period has expired is ‘so repugnant to the procedural scheme, so destructive of its purposes, as to call for dismissal of the appeal.”

Board of Assessors v. Commissioner of Revenue (1982) massappct “The Commonwealth has urged, both here and below, that the Superior Court had no jurisdiction to entertain the complaint, first because G. L. c. 58, § 14, gives jurisdiction in the first instance to the Appellate Tax Board, and, sec- *227 and, because the ten-day period 2 fixed…”

Commissioner of Revenue v. Board of Assessors (1989) mass “See G. L. c. 58, § 14. The board adopted neither the assessors’ proposed valuation of $36,500,000 nor the Commissioner’s valuation of $12,433,100.”

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