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Validity of excessive assessments

M.G.L. c. 59, § 82
in effect
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c. 59, § 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.
Source: Massachusetts General Court (malegislature.gov)URL: https://malegislature.gov/Laws/GeneralLaws/PartI/TitleIX/Chapter59/Section82Fetched: 10/20/2026

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