Massachusetts General Laws ch. 164 sec. 58F – Abatement of real estate tax imposed by reason of unpaid charges
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Section 58F. An owner of real estate aggrieved by a charge imposed thereon under sections fifty-eight B to fifty-eight E, inclusive, may apply for an abatement thereon by filing a petition with the municipal light board, as defined in section sixty-nine B, within the time allowed by law for filing an application for abatement of the tax of which such charge is, or, if the property were not tax exempt, would have been a part, and if such board finds that such charge is more than is properly due, a reasonable abatement shall be made.