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December 21, 2024 Clouds | 28°F
The 193rd General Court of the Commonwealth of Massachusetts
  1. General Laws
  2. Part I ADMINISTRATION OF THE GOVERNMENT
  3. Title IX TAXATION
  4. Chapter 60 COLLECTION OF LOCAL TAXES
  5. Section 21 Error in name of person; collection from intended persons

Section 21

Section 21: Error in name of person; collection from intended persons

Section 21. If, in the assessors' lists or in their warrant and list committed to the collector, there is an error in the name of a person taxed, the tax assessed to him may be collected of the person intended to be assessed, if he is taxable and can be identified by the assessors.