Section 6: Books or electronically prepared records containing tax lists; duty to keep
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/ma/part-i/title-ix/chapter-60/6·A research copy — for the controlling text, always check the official state or federal source. Not legal advice.
Section 6. The collector shall make and keep the book, or an electronically prepared record, containing the tax list committed to the collector and against the name of every person assessed for a tax shall make entries showing the disposition thereof, whether reassessed, abated or paid, and the date of such disposition.