{"data":{"id":"us-ma/mass.-gen.-laws-ch.-59-19","jurisdiction":"us-ma","citation":"Mass. Gen. Laws ch. 59, § 19","heading":"Mortgaged or pledged personal property; assessment","body":"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.","path":["Part I","Title IX","Chapter 59"],"source_url":"https://malegislature.gov/Laws/GeneralLaws/PartI/TitleIX/Chapter59/Section19","current_through":"amendments passed before May 31, 2026","vintage":"","retrieved_at":"2026-09-17T05:20:53Z","sha256":"b709f5c2afe7ff4b6ffa11ddfb2510e9a6d8f87717188eb17b1e4c268530a0c8","source_id":"us-ma","stale":false,"prev":"us-ma/mass.-gen.-laws-ch.-59-18","next":"us-ma/mass.-gen.-laws-ch.-59-20"},"notice":"GroundRules: Original legal text. Not legal advice."}