Mass. Gen. Laws ch. 59 § 82
Current through Chapters 1 to 249 and Chapters 253 to 255 of the 2024 Legislative Session
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.
Mass. Gen. Laws ch. 59, § 82