Massachusetts Statutes
§ 45 — Books and records of assessors furnished by municipalities; electronic format
Massachusetts § 45
JurisdictionMassachusetts
Part IADMINISTRATION OF THE GOVERNMENT
Title IXTAXATION
Ch. 59ASSESSMENT OF LOCAL TAXES
This text of Massachusetts § 45 (Books and records of assessors furnished by municipalities; electronic format) is published on Counsel Stack Legal Research, covering Massachusetts primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.
Bluebook
Mass. Gen. Laws ch. 59, § 45 (2026).
Text
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.
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Bluebook (online)
Massachusetts § 45, Counsel Stack Legal Research, https://law.counselstack.com/statute/ma/59/45.