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2017 Massachusetts General Laws
PART I ADMINISTRATION OF THE GOVERNMENT
TITLE IX TAXATION
Chapter 59 ASSESSMENT OF LOCAL TAXES
Section 89 Compromise assessments; penalties
Universal Citation: MA Gen L ch 59 § 89 (2017)
Section 89. Whoever in any way directly or indirectly proposes or agrees to an assessment on any specific or limited amount less than that for which he may lawfully be taxed, with the purpose of making, or as an inducement to make, any particular place his residence or place of business, and an assessor guilty of making or assenting to any such proposal, shall be punished by a fine of one thousand dollars.
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