Massachusetts General Laws Part I. Administration of the Government (Ch. 1-182) Ch. 59, § 83

The assessors shall, upon request of the commissioner for detailed information concerning corporations named by the commissioner, except banks of issue and deposit, having a capital stock divided into shares, organized for the purposes of business or profit and established in their respective towns or owning real estate therein, provide a detailed statement of the works, structures, real estate, machinery, poles, underground conduits, wires and pipes owned by each of said corporations and situated in such town, with the value thereof, on January first preceding, and the amount at which the same is assessed in said town for the then current year.

The assessors shall also, when requested, return to the commissioner a detailed statement of all motor vehicles and trailers owned by each such corporation and the amount at which each such vehicle or trailer is assessed under chapter sixty A for said year. An assessor neglecting to comply with this section within thirty days after said request shall be punished by a fine of one hundred dollars.