Massachusetts General Laws

Mass. Gen. Laws ch. 59, § 82 (2026)

Validity of excessive assessments

✓ current as of July 2026

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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.

Notes of Decisions

Cited in 2 cases, 1973–1988 · leading case: Sears, Roebuck & Co. v. City of Somerville, 298 N.E.2d 693 (Mass. 1973).

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Sears, Roebuck & Co. v. City of Somerville, 298 N.E.2d 693 (Mass. 1973). · cites it 2× “The declaration further contends that the erroneous assessment resulted in an illegal excess pursuant to G. L. c. 59, § 82, and that the action was brought pursuant to G.”

Boston Edison Co. v. Bd. of Assessors of Boston, 520 N.E.2d 483 (Mass. 1988). “The assessors are not aided by G. L. c. 59, § 82 (1986 ed.). That section concerns not overvaluation but rather erroneous or illegal assessments of taxes.”

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