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The 189th General Court of the Commonwealth of Massachusetts

Section 72: Land of insufficient value to meet charges; abatement

[ Text of section effective until November 7, 2016. Repealed by 2016, 218, Sec. 153.]

  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.