Massachusetts § 76 Revision of valuation or classification

Massachusetts Statutes

§ 76 — Revision of valuation or classification

Massachusetts § 76

Part IADMINISTRATION OF THE GOVERNMENT

Title IXTAXATION

Ch. 59ASSESSMENT OF LOCAL TAXES

This text of Massachusetts § 76 (Revision of valuation or classification) 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, § 76 (2026).

Text

Section 76. If any property subject to taxation has been unintentionally valued or classified in an incorrect manner due to clerical or data processing error or other good faith reason or due to discovery upon an examination of the books, papers, records and other data under section 31A that the property was not accurately or properly reported, the assessors shall revise its valuation or classification and shall assess any additional taxes resulting from such revision in the manner and within the time provided by section seventy-five and subject to its provisions.

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Section 76. If any property subject to taxation has been unintentionally valued or classified in an incorrect manner due to clerical or data processing error or other good faith reason or due to discovery upon an examination of the books, papers, records and other data under section 31A that the property was not accurately or properly reported, the assessors shall revise its valuation or classification and shall assess any additional taxes resulting from such revision in the manner and within the time provided by section seventy-five and subject to its provisions.

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Bluebook (online)

Massachusetts § 76, Counsel Stack Legal Research, https://law.counselstack.com/statute/ma/59/76.