Massachusetts § 46 Entries in books

Massachusetts Statutes

§ 46 — Entries in books

Massachusetts § 46

Part IADMINISTRATION OF THE GOVERNMENT

Title IXTAXATION

Ch. 59ASSESSMENT OF LOCAL TAXES

This text of Massachusetts § 46 (Entries in books) 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, § 46 (2026).

Text

Section 46. The assessors shall enter in the books so furnished the valuation, classification and assessment of the estates of the persons assessed, as directed in the headings of the various columns and shall state the value of each building described, including therein water wheels but excluding land and water power and machinery used in the building. Such valuation book shall contain at the end thereof a summary listing the total valuation for each classification of property as prescribed by the commissioner.

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Section 46. The assessors shall enter in the books so furnished the valuation, classification and assessment of the estates of the persons assessed, as directed in the headings of the various columns and shall state the value of each building described, including therein water wheels but excluding land and water power and machinery used in the building. Such valuation book shall contain at the end thereof a summary listing the total valuation for each classification of property as prescribed by the commissioner.

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Massachusetts § 46, Counsel Stack Legal Research, https://law.counselstack.com/statute/ma/59/46.