Guzman v. Board of Assessors of Oxford

On grounds of infirmity and poverty,1 the taxpayer, for the tax years 1982, 1983, 1984, and 1985, applied for relief from property taxes on her real estate (a residence) under G. L. c. 59, § 5, Eighteenth.2 If that exemption must be claimed *119on or before October 1st of the tax year in question, or within thirty days after the date on which the tax bill is sent, as required by G. L. c. 59, § 59, the taxpayer’s applications for relief for 1982, 1984, and 1985, were untimely and the assessors were without jurisdiction to grant relief. As to fiscal tax year 1983, the assessors raised the defense…