Massachusetts General Laws (Tax)
Mass. Gen. Laws ch. 59, § 58A
Minimum abatement or refund of property tax
Official textmalegislature.gov
Section 58A. No abatement or refund of property tax, real or personal, shall be granted or paid in an amount less than one dollar.
Source: view the official text
In this chapter (40 sections)
- 59-45 · Books and records of assessors furnished by municipalities;…
- 59-46 · Entries in books
- 59-47-48 · Repealed, 1969, 532, Sec. 2
- 59-49 · Repealed, 1985, 300, Sec. 1
- 59-50 · Required books or records of assessors; explanatory notes
- 59-51 · Exempted property; entries on valuation lists
- 59-52 · Valuation lists; statement of assessors; penalties
- 59-52A · Plans showing boundaries in city or town; delivery to court
- 59-52B · Official inspection of valuation information, release of…
- 59-52C · Public access to terminals or other data processing equipment
- 59-53 · Tax lists; commitment; warrants; collector of taxes
- 59-54 · Tax lists; form; contents
- 59-55 · Warrants; form; contents
- 59-56 · Lost or destroyed warrants
- 59-57 · Bills for taxes; due date; interest; amounts overdue; date of…
- 59-57A · Unpaid taxes not in excess of one hundred dollars; interest
- 59-57B · Repealed, 2016, 218, Sec. 141
- 59-57C · Preliminary tax for real estate and personal property; notice;…
- 59-57D · Affidavit of address
- 59-58 · Discounts on taxes
- 59-58A · Minimum abatement or refund of property tax
- 59-59 · Abatements
- 59-59A · Abatements for purpose of continuing environmental cleanup on…
- 59-60 · Records of abatements
- 59-61 · Conditions of abatement
- 59-61A · Discovery; failure to comply
- 59-62 · Costs; prepayment
- 59-63 · Notice of decision
- 59-64 · Appeals; county commissioners; appellate tax board
- 59-65 · Appeals; appellate tax board
- 59-65A · Sale or taking real property for taxes; effect upon abatement
- 59-65B · Appeals; inability to pay balance of tax
- 59-65C · Late appeals
- 59-65D · Mistake in payments; appeal; abatement
- 59-66-to-68A · Repealed, 1930, 416, Sec. 2
- 59-69 · Reimbursement; interest
- 59-70 · Certificate of abatement
- 59-70A · Procedure after abatement
- 59-71 · Uncollectible taxes; abatement
- 59-72 · Repealed, 2016, 218, Sec. 153