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City of Cambridge

Annual Business Income and Expense Filing

Assessing

The Board of Assessors may request the owner or lessee of any real property to make a written return under oath within 60 days containing such information as may reasonably be required by it to determine the actual fair cash valuation of such property. Failure of an owner or lessee of real property to comply with such request within 60 days after it has been made by the Board of Assessors shall be automatic grounds for dismissal of a filing at the appellate tax board. The appellate tax board and the county commissioners shall not grant extensions for the purposes of extending the filing requirements unless the applicant was unable to comply with such request for reasons beyond his or her control, or unless applicant attempted to comply in good faith.

If any owner or lessee of real property in a return made under this section makes any statement which he knows to be false in a material particular, such false statement shall bar him from any statutory appeal under this chapter.

Last Updated: 2/20/2017 | Provide feedback on this page

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