Mass. Gen. Laws ch. 60 § 21

Current through Chapter 112 of the 2024 Legislative Session

Section 60:21 - Error in name of person; collection from intended persons

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.

Mass. Gen. Laws ch. 60, § 21