Chapter 58 - GENERAL PROVISIONS RELATIVE TO TAXATION

Section 58:1 - Commissioner of revenue; establishment of minimum standards of assessment performance
Section 58:1A - Commissioner; general powers and duties
Section 58:2 - Commissioner; annual lists to board of assessors; classifications; objections; appeal
Section 58:3 - Commissioner; assistance to local assessors
Section 58:4 - Noncompliance by assessors
Section 58:4A - Continued non-compliance with minimum standards by cities or towns; contracts by commissioner; court orders
Section 58:4B - Compliance with court orders by cities or towns; provision of services by commissioner
Section 58:4C - Costs of services provided by commissioner
Section 58:5 - Notices and lists; instructing assessors
Section 58:6 - Real estate values; collecting information
Section 58:7 - Unpaid taxes; obtaining information; affidavits
Section 58:8 - Delinquent collections; proceedings by attorney general; abatement of certain taxes, etc.; expedited abatement procedure for abandoned real property
Section 58:8A - [Repealed]
Section 58:8B - Reimbursement claims by cities and towns; filing; time limitation
Section 58:8C - Affordable housing sites; abatement of real estate tax obligations
Section 58:9 - Proposed equalized valuation; establishment
Section 58:10 - Determination of equalized valuation
Section 58:10A - Proposed equalized valuation; notice and hearing; changes
Section 58:10B - Appeal to appellate tax board
Section 58:10C - Final equalization and apportionment; establishment; report to general court
Section 58:13 - Definitions for sections 58:13 to 58:17
Section 58:14 - Fair cash valuation of state-owned land located within municipalities; land held by division of watershed management
Section 58:15 - Notification of land acquired or disposed of by commonwealth
Section 58:15A - [Repealed]
Section 58:16 - Fair cash valuation reimbursement percent for each municipality where state-owned land located
Section 58:17 - Reimbursement of municipalities where state-owned land located
Section 58:17A - [Repealed]
Section 58:17B - Property taken for flood control; loss of taxes; reimbursement
Section 58:17C - Forest products trust fund
Section 58:18B - Distribution of highway fund; notification of amounts required; fractions
Section 58:18C - Distribution of budgeted aid to cities and towns
Section 58:18D - [Repealed]
Section 58:18F - Distributions to cities, towns or regional school districts; receipt of certification of prior financial reports
Section 58:20A - Deductions from sums payable to cities and towns
Section 58:25 - Amounts due municipalities; determination; payment
Section 58:25A - Amounts due municipalities; annual estimates
Section 58:25B - Proceeds of cigarette excise; certification for payment by commissioner of revenue
Section 58:28 - Annual assessments for deposits with state treasurer; trust funds
Section 58:28A - Withholding taxes; internal revenue code of United States
Section 58:28B - Withholding statements; federal taxes
Section 58:28C - Reciprocal enforcement of tax liabilities
Section 58:31 - Forms; authority of commissioner