Massachusetts Statutes
§ 21 — Error in name of person; collection from intended persons
Massachusetts § 21
JurisdictionMassachusetts
Part IADMINISTRATION OF THE GOVERNMENT
Title IXTAXATION
Ch. 60COLLECTION OF LOCAL TAXES
This text of Massachusetts § 21 (Error in name of person; collection from intended persons) 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, § 21 (2026).
Text
Section 21. If, in the assessors' lists or in their warrant and list committed to the collector, there is an error in the name of a person taxed, the tax assessed to him may be collected of the person intended to be assessed, if he is taxable and can be identified by the assessors.
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Bluebook (online)
Massachusetts § 21, Counsel Stack Legal Research, https://law.counselstack.com/statute/ma/60/21.