Massachusetts General Laws - Collection of Local Taxes - Chapter 60, Section 21

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Error in name of person; collection from intended persons.

Section 21. If, in the assessors’ lists or in their warrant and list committed to the collector, there is an error in the name of a person taxed, the tax assessed to him may be collected of the person intended to be assessed, if he is taxable and can be identified by the assessors.

Last modified: March 26, 2006