ADMINISTRATION OF THE GOVERNMENT (Chapters 1 through 182)
ASSESSMENT OF LOCAL TAXES
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.