Mass. Gen. Laws ch. 80 § 10A

Current through Chapters 1 to 249 and Chapters 253 to 255 of the 2024 Legislative Session
Section 80:10A - Petition for abatement; procedure on failure of board to act

If the board with which a petition for the abatement of an assessment has been duly filed in accordance with the provisions of section five fails to act upon said petition within four months of the date of the filing of such petition, the petition shall be deemed to be denied, and the petitioner shall have the right within sixty days after the expiration of said four months to appeal as if the board had in fact denied the said petition; provided, that if the assessment has been paid, no appeal shall be taken after the expiration of ten months from the time of payment.

Mass. Gen. Laws ch. 80, § 10A