ADMINISTRATION OF THE GOVERNMENT (Chapters 1 through 182)
COLLECTION OF LOCAL TAXES
Certificate of abatement
Section 20. If a person claims the benefit of an abatement, he shall exhibit to the collector demanding his taxes the certificate of such abatement authorized by section seventy of chapter fifty-nine; and he shall be liable for all costs and officers’ fees incurred before exhibiting such certificate; provided, however, that if it is found that no tax is due, no such costs or officers’ fees shall be collected.