Statutes > Massachusetts Statutes > PART I ADMINISTRATION OF THE GOVERNMENT > TITLE IX TAXATION > CHAPTER 59 ASSESSMENT OF LOCAL TAXES > Section 19 Mortgaged or pledged personal property; assessment

Section 19 Mortgaged or pledged personal property; assessment

Section 19. Personal property mortgaged or pledged shall be assessed to the owner or to the mortgagee or pledgee in actual physical possession thereof on January first.