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MASSACHUSETTS STATUTES AND CODES

Section 32 Inspection of lists

Section 32. Such lists shall be open to the inspection of the assessors, their assistants and clerks and of the commissioner and his deputies, the director of the division of local taxation and the supervisors of assessors; but so much of the lists as shows the details of the personal estate to that of no other person except by order of a court. The lists shall be preserved by the assessors until the commissioner orders them destroyed.

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