Massachusetts Code § 252-19

Benefits; duty of commissioner to assess
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Section 19. The commissioners shall assess the amount awarded as damages upon the persons for whose use the improvements are to be made, in proportion to the benefit to be received by each; but no person shall be assessed an amount greater than the benefit to be received by him. The provisions of chapter eighty relative to the abatement and collection of betterments shall apply to assessments made under this section.

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