Code · Massachusetts · Part I — ADMINISTRATION OF THE GOVERNMENT · Title IX — TAXATION · Chapter 59

Section 82: Validity of excessive assessments

37 words·~1 min read·/ma/part-i/title-ix/chapter-59/82

A research copy — for the controlling text, always check the official state or federal source. Not legal advice.

Section 82. If, by reason of an erroneous or illegal assessment or apportionment of taxes, a person is assessed more than his due proportion, the tax and assessment shall be valid except as to the illegal excess.