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Chapter 61 is a voluntary current use program designed by the Massachusetts Legislature to tax real property in the Commonwealth of Massachusetts at its resources value rather than its highest and best use (development) value. Landowners who enroll their land in the program receive property tax reductions in exchange for a lien on their ...
The Massachusetts ATB hears and decides cases on appeal from state and local taxing authorities. It was established by the Massachusetts General Court in 1929 to relieve the Superior Court of its large volume of tax appeals and to provide taxpayers with a less expensive and more expedient means of appeal. The ATB is the locus of the overall ...
The Massachusetts Constitution requires tax rate uniformity, which means that municipal governments may not institute local sales taxes. However, some exceptions have been granted. In 1985, the Legislature granted cities and towns the right to impose sales tax on aviation fuel and hotel/motel occupancy, as a local option.
Massachusetts also charges a use tax when goods are bought from other states and the vendor does not remit Massachusetts sales tax; taxpayers report and pay this on their income tax forms or dedicated forms, though there are "safe harbor" amounts that can be paid without tallying up actual purchases (except for purchases over $1,000). [302]
The business trust made its debut in Massachusetts in 1827. As a result, a U.S. business trust today is often called a "Massachusetts trust" in legal circles. The U.S. Supreme Court defined the Massachusetts trust as a form of business organization, common in Massachusetts consisting essentially of an arrangement whereby property is conveyed to trustees: in accordance with terms of the trust.
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Massachusetts shares with the five other New England states the New England town form of government. All land in Massachusetts is divided among cities and towns and there are no unincorporated areas, population centers, or townships. Massachusetts has four kinds of public-school districts: local schools, regional schools, vocational-technical ...
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