Massachusetts General Laws (Tax)
Mass. Gen. Laws ch. 59, § 65D
Mistake in payments; appeal; abatement
Official textmalegislature.gov
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.
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In this chapter (40 sections)
- 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- 59-57B · Repealed, 2016, 218, Sec. 141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- 59-66-to-68A · Repealed, 1930, 416, Sec. 2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- 59-72 · Repealed, 2016, 218, Sec. 153
- 59-72A · Unpaid real estate taxes; abatement
- 59-73 · Repealed, 1955, 344, Sec. 2
- 59-74 · Corporations liable to franchise taxes; abatement of local…
- 59-75 · Omitted property; assessments
- 59-76 · Revision of valuation or classification
- 59-77 · Reassessments
- 59-78 · Collection of reassessed taxes
- 59-78A · Real estate divided after assessment; apportionment of tax
- 59-79-80 · Repealed, 1978, 580, Sec. 36
- 59-81 · Appeal from apportionment
- 59-82 · Validity of excessive assessments
- 59-83 · Corporations having capital stock divided into shares; returns…
- 59-84 · Repealed, 1985, 300, Sec. 3