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Section 21 - Error in Name of Person; Collection From Intended Persons

MA Gen L ch 60 § 21 (2019) (N/A)
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Section 21. 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.