Massachusetts General Laws Part I. Administration of the Government (Ch. 1-182) Ch. 59, § 65A

No sale or taking of real property for non-payment of taxes shall affect the hearing of any application for abatement of such taxes duly made under any provision of this chapter prior to the institution of proceedings for such sale or taking, or the institution, hearing or disposition of any proceeding arising from such application, nor shall the addition of any subsequent taxes to a tax title account affect the hearing of any application for abatement of such subsequent taxes duly made under any provision of this chapter prior to such addition being made, or the institution, hearing or disposition of any proceeding arising from such application. If a final finding be made that the person aggrieved by the assessment of such taxes is entitled to an abatement, he shall be granted such reasonable abatement as justice may require. In case the purchaser of the property is other than the town, the person so aggrieved shall be entitled to relief in the same manner and in the same amount, including interest and charges, as if the payment made to the town for the purchase of the property had been made as a direct payment of the taxes, interest and charges for the non-payment of which the property was sold. In case the property is taken or purchased by the town, the person so aggrieved shall be entitled to have the amount to be paid or tendered in redemption under the provisions of section sixty-two of chapter sixty reduced to the amount which would have been required to have been so paid or tendered if the abatement or abatements had become effective before the taking or purchase or addition to the tax title account.