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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 ...
The Massachusetts Appellate Tax Board (ATB) is a quasi-judicial agency within the Commonwealth of Massachusetts ' Office of the Governor. Though part of the executive branch, the ATB is "not subject to its control in the conduct of its adjudicatory functions". [1] The Massachusetts ATB hears and decides cases on appeal from state and local ...
The treasurer and receiver-general of Massachusetts is an elected constitutional officer in the executive branch of the U.S. state of Massachusetts.Originally appointed under authority of the English Crown pursuant to the Charter of the Massachusetts Bay Company, the office of treasurer and receiver-general (commonly called the "state treasurer") became an elective one in 1780.
The secretary of the Commonwealth of Massachusetts is a constitutional officer in the executive branch of the U.S. state of Massachusetts.Originally appointed under authority of the English Crown pursuant to the Charter of the Massachusetts Bay Company, the office of secretary of the Commonwealth (equivalent to "secretaries of state" in other U.S. jurisdictions) became an elective one in 1780.
For IRS income tax purposes in the United States, there are several kinds of trusts: grantor trusts whose tax consequences flow directly to the settlor's Form 1040 (I.R.S. Individual Income Tax Return) and state return, simple trusts in which all the income created must be distributed to one or more beneficiaries and is therefore taxed to the ...
Taxation in Massachusetts. Chapter 61 is a voluntary current use program designed by the Massachusetts Legislature to tax real property in the Commonwealth of Massachusetts at its timber resources value rather than its highest and best use (development) value. Landowners who enroll their land in the program receive property tax reductions in ...
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