Skip to Content
December 04, 2025 Clouds | 20°F
The 194th General Court of the Commonwealth of Massachusetts
  1. General Laws
  2. Part I ADMINISTRATION OF THE GOVERNMENT
  3. Title IX TAXATION
  4. Chapter 59 ASSESSMENT OF LOCAL TAXES
  5. Section 82 Validity of excessive assessments

Section 82

Section 82: Validity of excessive assessments

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.