{"data":{"id":"us-ma/mass.-gen.-laws-ch.-60-98","jurisdiction":"us-ma","citation":"Mass. Gen. Laws ch. 60, § 98","heading":"Back taxes; actions to recover","body":"Section 98. No action to recover back a tax shall be maintained, except as provided in sections sixty and eighty-five, unless commenced within three months after payment of the tax nor unless such tax is paid either after an arrest of the person paying it, a levy on his goods, a notice of a sale of his land, a written protest signed by him, or a withholding of money due him under section ninety-three. In an action founded on an error or irregularity in the assessment or apportionment of a tax, only the amount in excess of the tax for which the plaintiff was liable shall be recoverable; and no sale, contract or levy shall be avoided solely by reason of such error or irregularity.","path":["Part I","Title IX","Chapter 60"],"source_url":"https://malegislature.gov/Laws/GeneralLaws/PartI/TitleIX/Chapter60/Section98","current_through":"amendments passed before May 31, 2026","vintage":"","retrieved_at":"2026-09-17T05:20:57Z","sha256":"f289718d30d29314d5776b4337a70be294a88004fdc951a47e75c94424bdf550","source_id":"us-ma","stale":false,"prev":"us-ma/mass.-gen.-laws-ch.-60-97","next":"us-ma/mass.-gen.-laws-ch.-60-99"},"notice":"GroundRules: Original legal text. Not legal advice."}