Section 43. The assessors shall make, on the books furnished as provided in section forty-five, a list of the valuation and the assessment thereon, in the following manner: In each column provided in the book or books so furnished shall be entered the valuation of that portion, if any, of the personal property of each person and corporation, indicated by the heading thereof. The total amount of the taxable personal property shall be shown, but without other detail or specification than is provided for herein. Before the taxes are committed for collection they shall deposit the books, or an attested copy thereof, in their office or, if there is no office, with their chairman, for public inspection.

Terms Used In Massachusetts General Laws ch. 59 sec. 43

  • Corporation: A legal entity owned by the holders of shares of stock that have been issued, and that can own, receive, and transfer property, and carry on business in its own name.
  • Personal property: All property that is not real property.
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