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the Massachusetts General Laws
2012 Massachusetts General Laws
PART I ADMINISTRATION OF THE GOVERNMENT(Chapters 1 through 182)
TITLE IX TAXATION
CHAPTER 59 ASSESSMENT OF LOCAL TAXES
Section 36 Failure to furnish lists; estimating value
Universal Citation:
MA Gen L ch 59 § 36
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Section 36. Assessors shall ascertain as nearly as possible the particulars of the personal estate, and of the real estate in possession or occupation, as owner or otherwise, of any person not bringing in such list, and shall estimate its just value, according to their best information and belief.
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