Mass. Gen. Laws » Part I Title IX Chapter 58
Massachusetts General Laws

Mass. Gen. Laws ch. 58, § 5 (2026)

Notices and lists; instructing assessors

✓ current as of July 2026
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Section 5. The commissioner may give instructions for preparing the notice and bringing in the lists required by section 29 of chapter 59, and may prescribe forms therefor so arranged that the statement of the person bringing in a list shall include all assessable property held by such person. The commissioner may prescribe forms for the lists and statements required therein relative to property held for literary, temperance, benevolent, charitable or scientific purposes.

Notes of Decisions
Cited in 3 cases, 1927–1931 · leading case: Boston & Maine R.R. v. Town of Billerica, 160 N.E. 419 (Mass. 1928).
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Boston & Maine R.R. v. Town of Billerica, 160 N.E. 419 (Mass. 1928). “This form contained an instruction that corporations, of the class to *450 which railroads belong, “are required to list only the machinery used in manufacture or in supplying or distributing water, and poles, underground conduits, wires and pipes.” It contained, also, numerous…”
Boston & Albany R.R. v. City of Boston, 175 N.E. 740 (Mass. 1931). “59, § 61, that, if an applicant for an abatement was not required by the notice of the assessors to include his real estate in the list and has not done so, “he shall, if he seeks an abatement of the tax on his real estate, file with his application a list of his real estate,…”
Connecticut Valley Tobacco Ass'n v. Inhabitants of Agawam, 158 N.E. 506 (Mass. 1927). “*112 The assessors of the town of Agawam for the year 1923 duly required all persons, firms and corporations to bring in lists of their taxable property situated within the town as provided in G. L. c. 58, § 5, and G. L. c. 59, § 29. But the plaintiff did not file a fist, and…”
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