Mass. Gen. Laws ch. 59, § 38

Fair cash valuation; classification of assessed valuation; taxable valuation

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Section 38. The assessors of each city and town shall at the time appointed therefor make a fair cash valuation of all the estate, real and personal, subject to taxation therein, and such determination shall be the assessed valuation of such estate. In cities, the assessors may, in any year, divide the city into convenient assessment districts.

The assessed valuation of real property subject to taxation under this chapter shall be classified as follows:—

Class one, residential;

Class two, open;

Class three, commercial, and

Class four, industrial.

The resulting amount shall be the taxable valuation of each class of property to which the assessors shall apply the tax rates applicable to each class as determined under section twenty-three A of chapter fifty-nine of the city or town, to determine the tax due and payable on such property.

Notes of Decisions

Cited in 40 cases, 1930–2019 · leading case: Verizon New England, Inc. v. Board of Assessors of Boston

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Verizon New England, Inc. v. Board of Assessors of Boston (2016) mass “” G. L. c. 59, § 38. See Bettigole, 343 Mass.”

Boston Gas Co. v. Board of Assessors (2011) mass “On all other issues, we affirm the board’s decision.”

Opinion of the Justices to the House of Representatives (1979) mass “, we entered a judgment declaring that it was the obligation of the Commissioner of Revenue to assure compliance with the constitutional and statutory commands.”

Tregor v. Board of Assessors of Boston (1979) mass · cites it 2× “" G.L.c. 59, § 38. Cf. G.L.c. 41, § 29 (assessors' oath).”

Board of Assessors of Lynn v. Shop-Lease Co., Inc. (1974) mass · cites it 4× “G.L.c. 59, §§ 38, 52. See Leto v. Assessors of Wilmington, 348 Mass.”

Associated Industries of Massachusetts, Inc. v. Commissioner of Revenue (1979) mass · cites it 2× “In fact the obligation of such “100% valuation” of all types of property had been widely disregarded.”

Boston Edison Co. v. Board of Assessors of Watertown (1982) mass “Thus, if Edison were to sell any of its taxable personal property in Watertown to another public utility, that other utility would be allowed a return on the transferred property based on that property’s net book, or rate base, value, and not on any higher purchase price it…”

MacDonald v. Hawker (1981) massappct “420, 421 (1980) (“fair cash valuation” *874 under G. L. c. 59, § 38). Hawker’s obligation was to pay MacDonald “from said lot sale proceeds,” i.”

Commonwealth v. Town of Andover (1979) mass “4, of the Massachusetts Constitution; G. L. c. 59, § 38; Tregor v. Assessors of Boston, 377 Mass.”

Board of Assessors v. Curtis (1978) mass “G. L. c. 59, §§ 38, 52. Coomey v. Assessors of Sandwich, 367 Mass.”

Tennessee Gas Pipeline Co. v. Board of Assessors (1998) mass “” G. L. c. 59, § 38. See Boston Edison Co. v.”

Stone v. City of Springfield (1960) mass · cites it 2× “If we were so to interpret the allegations and if the allegations should be proved to be true, then there would have been a deliberate violation by the assessors of their oath (G. L. c. 59, § 52, as amended through St.”

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