Section 7. A person who is aggrieved by the refusal of the board to abate an assessment in whole or in part may within thirty days after notice of their decision appeal therefrom by filing a petition for the abatement of such assessment in the superior court for the county in which the land assessed is situated. If a single parcel of land so assessed lies in more than one county the petition may be filed in the superior court for either such county, and the court in which such petition is first filed shall have exclusive jurisdiction thereof.
Structure Massachusetts General Laws
Part I - Administration of the Government
Title XIII - Eminent Domain and Betterments
Section 1 - Assessment of Cost of Public Improvements
Section 2 - Assessment Order; Plan and Estimate; Recordation
Section 3 - Surrender of Land Assessed
Section 5 - Petition for Abatement; Filing, Etc.
Section 6 - Filing Petition; Time Limitation; Extension
Section 7 - Appeal to Superior Court
Section 8 - Death of Person Entitled to Petition for Abatement
Section 10 - Appeal to County Commissioners
Section 10a - Petition for Abatement; Procedure on Failure of Board to Act
Section 11 - Contribution by Lessee; Rights and Remedies of Lessee
Section 12 - Lien Status of Assessment; Duration of Lien
Section 13 - Apportionment and Reapportionment
Section 13a - Land Devoid of Structures; Extension of Time for Payment of Assessments
Section 13b - Deferral and Recovery Agreements; Application; Recordation; Lien