2017 Massachusetts General Laws
PART I ADMINISTRATION OF THE GOVERNMENT
TITLE IX TAXATION
Chapter 59 ASSESSMENT OF LOCAL TAXES
Section 19 Mortgaged or pledged personal property; assessment

Universal Citation: MA Gen L ch 59 § 19 (2017)

Section 19. Personal property mortgaged or pledged shall be assessed to the owner or to the mortgagee or pledgee in actual physical possession thereof on January first.

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