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All property, real and personal, situated within the commonwealth, and all personal property of the inhabitants of the Commonwealth wherever situated, unless expressly exempt, shall be subject to taxation. All exemptions are to be strictly construed and applied for timely on an annual basis. Applications for abatement of real, personal, or excise taxes are subject to strict statutory regulations and deadlines and cannot be extended or altered by the Board of Assessors. Online Property Viewer by MainStreetGIS
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