A P East, Inc. v. Board of Assessors

Under G. L. c. 59, § 59, as appearing in St. 1963, c. 125, abatement applications are to be filed “on or before the thirtieth day after the date on which the bill or notice was sent.” The board found that each taxpayer’s bill was sent on December 24, 1992, and, because the thirtieth day thereafter fell on a Saturday, the applications were due on Monday, January 25, 1993. Representatives of each taxpayer orally were told in January by someone in the assessors’ office that the due date was February 1 and, in reliance thereon, each taxpayer filed its application or applications for abatement…