Mortgaged or pledged personal property; assessment
M.G.L. c. 59, § 19
in effectc. 59, § 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.
Source: Massachusetts General Court (malegislature.gov)URL: https://malegislature.gov/Laws/GeneralLaws/PartI/TitleIX/Chapter59/Section19Fetched: 10/20/2026
