{"data":{"id":"us-ma/mass.-gen.-laws-ch.-60-20","jurisdiction":"us-ma","citation":"Mass. Gen. Laws ch. 60, § 20","heading":"Certificate of abatement","body":"Section 20. If a person claims the benefit of an abatement, he shall exhibit to the collector demanding his taxes the certificate of such abatement authorized by section seventy of chapter fifty-nine; and he shall be liable for all costs and officers' fees incurred before exhibiting such certificate; provided, however, that if it is found that no tax is due, no such costs or officers' fees shall be collected.","path":["Part I","Title IX","Chapter 60"],"source_url":"https://malegislature.gov/Laws/GeneralLaws/PartI/TitleIX/Chapter60/Section20","current_through":"amendments passed before May 31, 2026","vintage":"","retrieved_at":"2026-09-17T05:20:55Z","sha256":"ae2288c6240441ec8654327f5bb52ab6e4868980986f0eec17b0893cf0d26b46","source_id":"us-ma","stale":false,"prev":"us-ma/mass.-gen.-laws-ch.-60-19","next":"us-ma/mass.-gen.-laws-ch.-60-21"},"notice":"GroundRules: Original legal text. Not legal advice."}