General Laws of Massachusetts - Chapter 59 Assessment of Local Taxes - Section 65D Mistake in payments; appeal; abatement

Section 65D. If a person having an interest in a parcel of real estate files with the appellate tax board within the time prescribed by section sixty-five an appeal with respect to a tax assessed thereon, after having paid on account of such tax the amount prescribed by section sixty-five B but by reason of mistake not having paid the amount required under section sixty-five, said board, upon motion filed within two months after the discovery of such mistake, may grant upon such appeal such abatement, if any, as the assessors by agreement with such person may determine.

Section:  Previous  62  63  64  65  65A  65B  65C  65D  66 to 68A  69  70  70A  71  72  72A  Next

Last modified: September 11, 2015