2017 Massachusetts General Laws
PART I ADMINISTRATION OF THE GOVERNMENT
TITLE IX TAXATION
Chapter 59 ASSESSMENT OF LOCAL TAXES
Section 45 Books furnished by municipalities
[ Text of section effective until November 7, 2016. For text effective November 7, 2016, see below.]
Section 45. Each city or town shall provide, on or before January first, annually, suitable books for the use of its assessors in the assessment of taxes, which shall contain blank columns with uniform headings for a valuation list, in such form as the commissioner shall, from time to time, determine and approve.
Chapter 59: Section 45. Books and records of assessors furnished by municipalities; electronic format
[ Text of section as amended by 2016, 218, Sec. 136 effective November 7, 2016. For text effective until November 7, 2016, see above.]
Section 45. Each city or town shall provide, on or before January first, annually, suitable books for the use of its assessors in the assessment of taxes, which shall contain blank columns with uniform headings for a valuation list, in the form the commissioner shall, from time to time, determine.
Any books or records required to be furnished to the assessors, or to be kept or maintained by them, under this section, or any section of chapters 59 to 60B, inclusive, may be created, completed or maintained electronically.
