Mass. Gen. Laws ch. 59, § 86: Exempted property; returns by assessors

Section 86. Assessors shall annually, on or before July first, forward to the commissioner a statement showing the whole amount of exempted property entered upon the valuation lists of their respective towns in accordance with section fifty-one, and the amount in each class, and stating separately the aggregate amount belonging to each class embraced in the clause third of section five.