Massachusetts § 89 Compromise assessments; penalties

Massachusetts Statutes

§ 89 — Compromise assessments; penalties

Massachusetts § 89

Part IADMINISTRATION OF THE GOVERNMENT

Title IXTAXATION

Ch. 59ASSESSMENT OF LOCAL TAXES

This text of Massachusetts § 89 (Compromise assessments; penalties) 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, § 89 (2026).

Text

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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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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Bluebook (online)

Massachusetts § 89, Counsel Stack Legal Research, https://law.counselstack.com/statute/ma/59/89.