Massachusetts General Laws

Mass. Gen. Laws ch. 59, § 52 (2026)

Valuation lists; statement of assessors; penalties

✓ current as of July 2026

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Section 52. The assessors, or other persons authorized to assess taxes, shall, at the end of said valuation list, subscribe the following statement:

We, the assessors (or other persons so authorized, as the case may be,) of , do severally state, that the foregoing list is a full and true list of the names of all persons known to us, who are liable to taxation in , (here insert the name of the city or town,) during the present year, and that the real and personal estate contained in said list, and assessed upon each person in said list, is a full and accurate assessment upon all the property of each person, liable to taxation, at its full and fair cash value, according to our best knowledge and belief. This statement is made under the penalties of perjury.

Failure to subscribe the foregoing statement shall not invalidate a tax otherwise legally assessed; but whoever assesses taxes in a town without having subscribed the same shall be punished by a fine of ten dollars.

Notes of Decisions

Cited in 8 cases, 1925–1987 · leading case: Bd. of Assessors of Lynn v. Shop-Lease Co., Inc., 307 N.E.2d 310 (Mass. 1974).

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Bd. of Assessors of Lynn v. Shop-Lease Co., Inc., 307 N.E.2d 310 (Mass. 1974). · cites it 4× “" This stipulation, which provides the factual keystone of the majority's opinion, means that the parties have stipulated that the assessors have acted in violation of G.”

McKenney v. Comm'n on Jud. Conduct, 388 N.E.2d 666 (Mass. 1979). “We are unaware of any statute that requires a statement to be signed "under penalties of perjury” which also specifies that the signer must have personal knowledge of the information contained in the statement.”

Stone v. City of Springfield, 168 N.E.2d 76 (Mass. 1960). “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.”

Butler v. Bd. of Assessors, 241 N.E.2d 819 (Mass. 1968). “No issue is before us with respect to the validity of the assessors’ advance promises to assess the lots (other than the locus) at $5,000 an acre for a limited period.”

Lexington Sav. Bank v. Commonwealth, 252 Mass. 180 (Mass. 1925). “G. L. c. 59, § 52. If the officers of savings banks and assessors performed their statutory duties in this respect, there would be no case where a mortgage held by a savings bank would be in excess of the value of the real estate.”

Westwood Grp., Inc. v. City of Revere, 502 N.E.2d 1387 (Mass. 1987). “G. L. c. 59, § 52. The statute provides that the equal instalments are due on November 1 or thirty days after the bills are mailed, and May 1.”

Town of Sudbury v. Comm'r of Corporations & Taxation, 366 Mass. 558 (Mass. 1974). “” G. L. c. 59, § 52. We have no doubt that many assessors have taken the oath and subscribed the statutory statement in the belief, or even on the advice of counsel, that it was to be understood in an Aesopian or Pickwickian sense.”

Sudbury v. Comm'r of Corporations & Taxation, 321 N.E.2d 641 (Mass. 1974). “" G.L.c. 59, § 52. We have no doubt that many assessors have taken the oath and subscribed the statutory statement in the belief, or even on the advice of counsel, that it was to be understood in an Aesopian or Pickwickian sense.”

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