Section 20. If a person claims the benefit of an abatement, he shall exhibit to the collector demanding his taxes the certificate of such abatement authorized by section seventy of chapter fifty-nine; and he shall be liable for all costs and officers’ fees incurred before exhibiting such certificate; provided, however, that if it is found that no tax is due, no such costs or officers’ fees shall be collected.
Section: Previous 14 15 15A 16 17 18 19 20 21 22 22A 23 23A 23B 24 NextLast modified: September 11, 2015