PART I
ADMINISTRATION OF THE GOVERNMENT (Chapters 1 through 182)
TITLE IX
TAXATION
CHAPTER 59
ASSESSMENT OF LOCAL TAXES
Section 37
Conclusiveness of estimate
Section 37. Such estimate shall be entered in the valuation book, and, except as provided in section sixty-one, shall be conclusive upon any person not seasonably bringing in such list, unless he shows a reasonable excuse for the omission.
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