Massachusetts General Laws Part I. Administration of the Government (Ch. 1-182) Ch. 59, § 72A

Upon the purchase, other than under eminent domain, or acceptance of a gift of land located therein by a town, the unpaid real estate taxes shall be adjusted as of the date title passes. The board or department having control of such land may request in writing that the unpaid taxes on said land for the balance of the fiscal year be abated; provided, however, that if the land is so acquired between January second and June thirtieth, inclusive, such board or department may request that the tax assessed against the land for the ensuing fiscal year also be abated. Upon receipt of such request said taxes shall be so abated. Said request shall form a part of the assessors' records of abatement.