Massachusetts General Laws Part I. Administration of the Government (Ch. 1-182) Ch. 58, § 2

The commissioner shall annually, on or before April first of each year, forward to each board of assessors a list of all corporations known to him to be liable on January first of said year to taxation under chapters fifty-nine, sixty A and sixty-three. Such list shall indicate which of said corporations have been classified by the commissioner as manufacturing corporations or research and development corporations and shall contain such other information as in his judgment will assist such boards of assessors in the assessment of taxes. The operation of a solid waste disposal facility, as defined in section eighteen of chapter sixteen, or the production of any material or other product therefrom which is usable or marketable shall not be deemed to be a manufacturing activity for the purposes of this section.

Any person aggrieved by any classification made by the commissioner under any provision of chapters fifty-nine and sixty-three or by any action taken by the commissioner under this section may, on or before April thirtieth of said year or the thirtieth day after such list is sent out by the commissioner, whichever is later, file an application with the appellate tax board on a form approved by it, stating therein the classification claimed.

The appellate tax board shall, within ten days after the decision on said application, give written notice thereof to the applicant. The decision of the board shall be binding upon the parties to any proceeding pending or brought before it which involves a tax for the year to which the decision is applicable. For the purpose of this section, “person” shall include a board of assessors.