To whom is personal property tax assessed?

The owner of the property as of January 1 preceding the fiscal year is generally the person assessed the tax, under~GL c. 59, §18 & 18, First. In the case of machinery or tangible personal property leased for profit, the tax may also be assessed to the person in possession, under GL c. 59, §18, Second. Personal property of a deceased person may be assessed to the estate or executor. GL c. 59, §18, Third. Jointly owned property may be assessed to one or more of the owners. GL c. 59, §18, Fourth. Partnership property is assessed in the partnership name. GL c. 59, §18, Sixth.