Massachusetts General Laws

Mass. Gen. Laws ch. 60, § 6 (2026)

Books or electronically prepared records containing tax lists; duty to keep

✓ current as of July 2026

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Section 6. The collector shall make and keep the book, or an electronically prepared record, containing the tax list committed to the collector and against the name of every person assessed for a tax shall make entries showing the disposition thereof, whether reassessed, abated or paid, and the date of such disposition.

Notes of Decisions

Cited in 1 case, 1924–1924 · leading case: Commonwealth v. Haddad, 145 N.E. 561 (Mass. 1924).

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Commonwealth v. Haddad, 145 N.E. 561 (Mass. 1924). “G. L. c. 60, § 6. Apparently the book shown the jury was the tax list required to be delivered by the assessors to the collector for his official action; if not, the evidence was limited to the single purpose of showing that it does not appear on the record that the tax has been…”

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