Massachusetts § 38F - Written return of information to determine valuation of personal property

Full text of Massachusetts Massachusetts General Laws § 38F — Written return of information to determine valuation of personal property, with citation guidance and answers to common questions.

§ 38F. Written return of information to determine valuation of personal property

Section 38F. A board of assessors may request the owner or lessee of any personal property to make a written return under oath within sixty days containing such information as may reasonably be required by it to determine the actual fair cash valuation of such property.

Failure of an owner or lessee of personal property to comply with such request within sixty days after it has been made shall bar him from any statutory appeal under this chapter, unless such owner or lessee was unable to comply with such request for reasons beyond his control. If any owner or lessee of personal property in a return made under this section makes any statement which he knows to be false in a material particular, such false statement shall bar him from any statutory appeal under this chapter.

Source: official Massachusetts text · Last verified 2026-08-27

Frequently Asked Questions About Massachusetts § 38F

What does Massachusetts General Laws § 38F cover?

Section 38F ("Written return of information to determine valuation of personal property") 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 § 38F?

A common citation format is "Massachusetts General Laws § 38F" (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 § 38F 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.