Massachusetts § 51 - Exempted property; entries on valuation lists
Full text of Massachusetts Massachusetts General Laws § 51 — Exempted property; entries on valuation lists, with citation guidance and answers to common questions.
§ 51. Exempted property; entries on valuation lists
Section 51. The assessors shall enter upon the valuation list, in the appropriate columns after the enumeration of the persons and estates liable to taxation therein contained, a statement and description of all the property and estate, with the fair cash value thereof, which is exempted from taxation in their respective towns pursuant to the provisions of the first fifteen clauses of section five, or for the reason that it is owned by a county, city, town or district and put to a public use, with the names of the persons or corporations owning the same and the purpose for which it is used, and with a reference to the law, if any, by which such exemption is allowed.
Source: official Massachusetts text · Last verified 2026-08-27
Frequently Asked Questions About Massachusetts § 51
What does Massachusetts General Laws § 51 cover?
Section 51 ("Exempted property; entries on valuation lists") 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 § 51?
A common citation format is "Massachusetts General Laws § 51" (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 § 51 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.