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)
  1. 59-56 · Lost or destroyed warrants
  2. 59-57 · Bills for taxes; due date; interest; amounts overdue; date of…
  3. 59-57A · Unpaid taxes not in excess of one hundred dollars; interest
  4. 59-57B · Repealed, 2016, 218, Sec. 141
  5. 59-57C · Preliminary tax for real estate and personal property; notice;…
  6. 59-57D · Affidavit of address
  7. 59-58 · Discounts on taxes
  8. 59-58A · Minimum abatement or refund of property tax
  9. 59-59 · Abatements
  10. 59-59A · Abatements for purpose of continuing environmental cleanup on…
  11. 59-60 · Records of abatements
  12. 59-61 · Conditions of abatement
  13. 59-61A · Discovery; failure to comply
  14. 59-62 · Costs; prepayment
  15. 59-63 · Notice of decision
  16. 59-64 · Appeals; county commissioners; appellate tax board
  17. 59-65 · Appeals; appellate tax board
  18. 59-65A · Sale or taking real property for taxes; effect upon abatement
  19. 59-65B · Appeals; inability to pay balance of tax
  20. 59-65C · Late appeals
  21. 59-65D · Mistake in payments; appeal; abatement
  22. 59-66-to-68A · Repealed, 1930, 416, Sec. 2
  23. 59-69 · Reimbursement; interest
  24. 59-70 · Certificate of abatement
  25. 59-70A · Procedure after abatement
  26. 59-71 · Uncollectible taxes; abatement
  27. 59-72 · Repealed, 2016, 218, Sec. 153
  28. 59-72A · Unpaid real estate taxes; abatement
  29. 59-73 · Repealed, 1955, 344, Sec. 2
  30. 59-74 · Corporations liable to franchise taxes; abatement of local…
  31. 59-75 · Omitted property; assessments
  32. 59-76 · Revision of valuation or classification
  33. 59-77 · Reassessments
  34. 59-78 · Collection of reassessed taxes
  35. 59-78A · Real estate divided after assessment; apportionment of tax
  36. 59-79-80 · Repealed, 1978, 580, Sec. 36
  37. 59-81 · Appeal from apportionment
  38. 59-82 · Validity of excessive assessments
  39. 59-83 · Corporations having capital stock divided into shares; returns…
  40. 59-84 · Repealed, 1985, 300, Sec. 3
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