Massachusetts Statutes
§ 36 — Failure to furnish lists; estimating value
Massachusetts·Part I ADMINISTRATION OF THE GOVERNMENT·Title IX TAXATION·Ch. 59 ASSESSMENT OF LOCAL TAXES
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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