Massachusetts § 83 - Corporations having capital stock divided into shares; returns by assessors
Full text of Massachusetts Massachusetts General Laws § 83 — Corporations having capital stock divided into shares; returns by assessors, with citation guidance and answers to common questions.
§ 83. Corporations having capital stock divided into shares; returns by assessors
Section 83. The assessors shall, upon request of the commissioner for detailed information concerning corporations named by the commissioner, except banks of issue and deposit, having a capital stock divided into shares, organized for the purposes of business or profit and established in their respective towns or owning real estate therein, provide a detailed statement of the works, structures, real estate, machinery, poles, underground conduits, wires and pipes owned by each of said corporations and situated in such town, with the value thereof, on January first preceding, and the amount at which the same is assessed in said town for the then current year.
The assessors shall also, when requested, return to the commissioner a detailed statement of all motor vehicles and trailers owned by each such corporation and the amount at which each such vehicle or trailer is assessed under chapter sixty A for said year. An assessor neglecting to comply with this section within thirty days after said request shall be punished by a fine of one hundred dollars.
Source: official Massachusetts text · Last verified 2026-08-27
Frequently Asked Questions About Massachusetts § 83
What does Massachusetts General Laws § 83 cover?
Section 83 ("Corporations having capital stock divided into shares; returns by assessors") 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 § 83?
A common citation format is "Massachusetts General Laws § 83" (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 § 83 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.