Massachusetts General Laws (Tax)
Mass. Gen. Laws ch. 59, § 72A
Unpaid real estate taxes; abatement
Section 72A. Upon the purchase, other than under eminent domain, or acceptance of a gift of land located therein by a town, the unpaid real estate taxes shall be adjusted as of the date title passes. The board or department having control of such land may request in writing that the unpaid taxes on said land for the balance of the fiscal year be abated; provided, however, that if the land is so acquired between January second and June thirtieth, inclusive, such board or department may request that the tax assessed against the land for the ensuing fiscal year also be abated. Upon receipt of such request said taxes shall be so abated. Said request shall form a part of the assessors' records of abatement.
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In this chapter (40 sections)
- 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- 59-66-to-68A · Repealed, 1930, 416, Sec. 2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- 59-72 · Repealed, 2016, 218, Sec. 153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- 59-73 · Repealed, 1955, 344, Sec. 2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- 59-79-80 · Repealed, 1978, 580, Sec. 36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- 59-84 · Repealed, 1985, 300, Sec. 3
- 59-85 · Repealed, 1945, 271
- 59-86 · Exempted property; returns by assessors
- 59-87 · Responsibility of assessors
- 59-88 · Repealed, 1926, 29
- 59-89 · Compromise assessments; penalties
- 59-90 · Evasion of taxation; penalties
- 59-91 · Fraudulent lists; penalties