Mass. Gen. Laws ch. 59, § 65

Appeals; appellate tax board

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Section 65. A person aggrieved as aforesaid with respect to a tax on property in any municipality may, subject to the same conditions provided for an appeal under section sixty-four, appeal to the appellate tax board by filing a petition with such board within three months after the date of the assessors' decision on an application for abatement as provided in section sixty-three, or within three months after the time when the application for abatement is deemed to be denied as provided in section sixty-four. Such appeal shall be heard and determined by said board in the manner provided by chapter fifty-eight A. The board may enter such order as justice may require in the manner provided in the preceding section with respect to complaints removed from the county commissioners. The remedy provided by this section shall be in the alternative for that provided by section sixty-four in case of a tax on property in any municipality other than Revere or Winthrop.

If any such petition is, after the period or date prescribed by this section, delivered by United States mail, or by such alternative private delivery service as the appellate tax board may by rule permit, to such board, the date of the United States postmark, or other substantiating date mark permitted by rule of such board, affixed on the envelope or other appropriate wrapper in which such petition is mailed or delivered shall be deemed to be the date of delivery, if such petition was mailed in the United States in an envelope or other appropriate wrapper, first class postage prepaid, or delivered to such alternative private delivery service, properly addressed to the board. As used in this section, ''United States postmark'' shall mean only a postmark made by the United States post office.

Notes of Decisions

Cited in 21 cases, 1923–2010 · leading case: Hamilton Manufacturing Co. v. City of Lowell

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Hamilton Manufacturing Co. v. City of Lowell (1931) mass · cites it 3× “This is a complaint under G. L. c. 59, § 65, by way of appeal from the refusal of the assessors of the defendant to abate taxes assessed as of April 1, 1927, upon the land, buildings and machinery of the complainant.”

Donovan v. City of Haverhill (1923) mass “This action came before the Superior Court, under the provisions of G. L. c. 59, § 65, on appeal from the refusal of the assessors of city of Haverhill to abate taxes assessed in 1921 upon the real estate of the petitioners; and is before this court upon the facts and rulings…”

Nature Church v. Board of Assessors (1981) mass “G. L. c. 59, § 65. Berkshire Gas Co. v. Assessors of Williamstown, 361 Mass.”

New Habitat, Inc. v. Tax Collector (2008) mass “An alternative remedy was available through the Appellate Tax Board under G. L. c. 59, § 65. See Harvard Community Health Plan, Inc.”

Central National Bank v. City of Lynn (1927) mass “One is a complaint under G. L. c. 59, § 65, for refusal by the *3 assessors to grant an abatement of the tax; the other is an action of contract to recover the tax under G.”

Palladino v. Board of Assessors (1977) mass “By statute (G. L. c. 59, § 65) the tax board has been granted jurisdiction to hear such appeals under either of two methods of procedure.”

Newton Centre Woman's Club, Inc. v. City of Newton (1927) mass “This is a complaint under G. L. c. 59, § 65, for the abatement of a tax assessed by the respondent upon the complainant for the year beginning April 1, 1923.”

Tremont & Suffolk Mills v. City of Lowell (1930) mass “This is a petition filed under G. L. c. 59, § 65, by way of appeal from the refusal by the assessors of the defendant city to abate taxes assessed upon the complainant.”

Mann v. Board of Assessors (1982) mass “G. L. c. 59, § 65, as amended through St.”

West Boylston Manufacturing Co. v. Board of Assessors (1931) mass “This proceeding by way of appeal from refusal by the assessors of Easthampton to abate a tax was begun in the Superior Court under G. L. c. 59, § 65, by complaint against the town of Easthampton by the *182 owner of the property assessed.”

Waltham Watch & Clock Co. v. City of Waltham (1930) mass “This is a complaint under G. L. c. 59, § 65, by way of appeal from the refusal of the assessors of Waltham to abate a tax assessed in the year 1924 upon real estate and machinery of the Waltham Watch and Clock Company.”

McMillan v. City of Gloucester (1923) mass “This is a complaint under G. L. c. 59, § 65, for an abatement of taxes assessed to the complainant on real and personal property in the respondent city for 1921.”

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