Massachusetts § 20 Certificate of abatement

Massachusetts Statutes

§ 20 — Certificate of abatement

Massachusetts § 20

Part IADMINISTRATION OF THE GOVERNMENT

Title IXTAXATION

Ch. 60COLLECTION OF LOCAL TAXES

This text of Massachusetts § 20 (Certificate of abatement) is published on Counsel Stack Legal Research, covering Massachusetts primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook

Mass. Gen. Laws ch. 60, § 20 (2026).

Text

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.

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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.

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Bluebook (online)

Massachusetts § 20, Counsel Stack Legal Research, https://law.counselstack.com/statute/ma/60/20.