Massachusetts § 38 - Fair cash valuation; classification of assessed valuation; taxable valuation
Full text of Massachusetts Massachusetts General Laws § 38 — Fair cash valuation; classification of assessed valuation; taxable valuation, with citation guidance and answers to common questions.
§ 38. Fair cash valuation; classification of assessed valuation; taxable valuation
Section 38. The assessors of each city and town shall at the time appointed therefor make a fair cash valuation of all the estate, real and personal, subject to taxation therein, and such determination shall be the assessed valuation of such estate. In cities, the assessors may, in any year, divide the city into convenient assessment districts.
The assessed valuation of real property subject to taxation under this chapter shall be classified as follows:—
The resulting amount shall be the taxable valuation of each class of property to which the assessors shall apply the tax rates applicable to each class as determined under section twenty-three A of chapter fifty-nine of the city or town, to determine the tax due and payable on such property.
Source: official Massachusetts text · Last verified 2026-08-27
Frequently Asked Questions About Massachusetts § 38
What does Massachusetts General Laws § 38 cover?
Section 38 ("Fair cash valuation; classification of assessed valuation; taxable valuation") is part of the Massachusetts General Laws, the codified statutory law of Massachusetts. It sets out the legal rule or procedure described in the text above. Statutes are amended regularly, so always verify against the official source.
How do I cite Massachusetts § 38?
A common citation format is "Massachusetts General Laws § 38" (Massachusetts). Legal writing may require the code abbreviation, section number, and year or edition. Match the style required by your court, professor, or publisher.
Is this the official text of Massachusetts law?
No. This page is for research and education and may not include the most recent amendments. For official current law, check the Massachusetts official source linked on this page or consult a licensed Massachusetts attorney.
How does Massachusetts § 38 apply to my situation?
Statutes are interpreted in context, and application depends on your specific facts. Only a licensed attorney in Massachusetts can advise on how this section applies to you. Contact your state or local bar association for a referral.
Sources & Verification
Not legal advice. Verify against the official source and consult a licensed attorney in Massachusetts.