Mass. Gen. Laws ch. 59 § 37
Current through Chapters 1 to 249 and Chapters 253 to 255 of the 2024 Legislative Session
Such estimate shall be entered in the valuation book, and, except as provided in section sixty-one, shall be conclusive upon any person not seasonably bringing in such list, unless he shows a reasonable excuse for the omission.
Mass. Gen. Laws ch. 59, § 37