Mass. Gen. Laws » Part I Title XIII Chapter 79
Massachusetts General Laws

Mass. Gen. Laws ch. 79, § 35A (2026)

Apportionment of taxes

✓ current as of July 2026
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Section 35A. In case of a trial by jury in a proceeding brought under section fourteen, the amount, if any, to which the petitioner is entitled by reason of the tax assessed upon the property in the year in which it was taken, as provided in section twelve, shall be separately determined by the court, either upon stipulation of the parties or upon evidence received, after the jury has rendered its verdict.

Notes of Decisions
Cited in 1 case, 1999–1999 · leading case: Lopes v. City of Peabody, 430 Mass. 305 (Mass. 1999).
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Lopes v. City of Peabody, 430 Mass. 305 (Mass. 1999). · cites it 2× “79, § 12, 9 which provides for real estate taxes as an element of damage in eminent domain cases, and G. L. c. 79, § 35A, 10 the portion of the eminent domain statute that provides *312 for a separate determination of the real estate tax once a jury have rendered their verdict…”
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