APPLICATION FOR AUTHORITY FROM THE COMMISSIONER OF REVENUE TO ABATE LOCAL TAXES AND CHARGES
Abatements and Appeals (Property Tax), Betterments and Special Assessments, Fees and Charges
application applied apply commissioner authority authorize abatement taxation subject supporting information detailed property taxes fees excise betterments special other late charges additions amounts impositions assessments equity criteria reasons grounds factors considered considerations granting discretionary relief lacking jurisdiction untimeliness procedure process regular standards extraordinary mitigating circumstances situations excises unpaid obvious clerical error 8 of 58 process guidelines basis bases alternatives justification justifying extenuate extenuating failure failed filing file used utilized put into effect exemptions untimely billing mistake
Under G.L. 58, § 8, the Commissioner of Revenue may authorize local assessors or other assessing officers to abate local taxes or charges in cases where they do not otherwise have authority to do so. This Informational Guideline Release explains the requirements and procedures for seeking abatement authority from the Commissioner.
Supersedes IGR 92-206.