There Is a Newer Version of the Massachusetts General Laws
2009 Massachusetts Code
PART I ADMINISTRATION OF THE GOVERNMENT
TITLE IX TAXATION
CHAPTER 59 ASSESSMENT OF LOCAL TAXES
Section 72 Land of insufficient value to meet charges; abatement
Section 72. Whenever the commissioner deems any lands to have been assessed at a valuation insufficient to meet the charges and expenses of collecting the tax thereon, he may in writing authorize the assessors to abate the tax of their own motion as a tax which ought not to have been assessed. The authorization shall form a part of the assessors’ records of abatements.
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