Massachusetts Statutes
§ 23 — Use of valuation, etc. procedures to evade taxes; penalties
Massachusetts § 23
JurisdictionMassachusetts
Part IADMINISTRATION OF THE GOVERNMENT
Title IXTAXATION
Ch. 61AASSESSMENT AND TAXATION OF AGRICULTURAL AND HORTICULTURAL LAND
This text of Massachusetts § 23 (Use of valuation, etc. procedures to evade taxes; 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. 61A, § 23 (2026).
Text
Section 23. Any person using the valuation, assessment and taxation procedures set forth in this chapter for the purposes of evading payment of full and proper taxes shall be subject to a fine of not more than ten thousand dollars or imprisonment for one year or both and to payment to the city or town in which the land is located of an amount equal to three times the amount of taxes so evaded.
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Bluebook (online)
Massachusetts § 23, Counsel Stack Legal Research, https://law.counselstack.com/statute/ma/61A/23.