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SECTION 7. If, in the opinion of the assessors of a city or town, any 

 land therein has received, by reason of the abatement of said nuisances 

 thereon by said superintendent or by said city or town, a special benefit 

 beyond the general advantage to all land in the city or town, then the said 

 assessors shall determine the value of such special benefit and shall assess 

 the amount thereof upon said land: provided, that no such assessment on 

 lands contiguous and held under one ownership shall exceed one half of 

 one per cent of the assessed valuation of said lands ; and. provided, that the 

 owner or owners shall have deducted from such assessment the amount 

 paid and expended by them during the twelve months last preceding the 

 date of such assessment toward abating the said nuisances on said lands, 

 if, in the opinion of the assessors, such amount has been expended in good 

 faith. Such assessment shall be a lien upon the land for three years from 

 the first day of January next after the assessment has been made, and shall 

 be collected under a warrant of the assessors to the collector of taxes of 

 such city or town, in the manner and upon the terms and conditions and 

 in the exercise of the powers and duties, so far as they may be applicable, 

 prescribed by chapter thirteen of the Revised Laws relative to the collec- 

 tion of taxes. 



Real estate sold hereunder may be redeemed within the time, in the man- 

 ner, and under the provisions of law, so far as they may be applicable, set 

 forth in chapter thirteen of the Revised Laws for the redemption of land 

 sold for taxes. 



A person aggrieved by such assessment may appeal to the superior 

 court for the county in which the land lies, by entering a complaint in said 

 court within thirty days after he has had actual notice of the assessment, 

 which complaint shall be determined as other causes by the court without 

 a jury. The complaint shall be heard at the first sitting of said court for 

 trials without a jury after its entry ; but the court may allow further time, 

 or may advance the case for speedy trial, or may appoint an auditor as in 

 other cases. The court may revise the assessment, may allow the recov- 

 ery back of an amount wrongfully assessed which has been paid, may 

 set aside, in a suit begun within three years from the date thereof, a col- 

 lector's sale made under an erroneous assessment, may award costs to 

 either party and may render such judgment as justice and equity require. 



If, in the opinion of the assessors, the owner of an estate upon which an 

 assessment, as aforesaid has been made is, by reason of age, infirmity or 

 poverty unable to pay the assessment, they may upon application abate 

 the same. Every city or town in rendering an account to the state auditor 

 as provided for in section four of this act shall deduct from such amount 

 as it has expended in excess of one twenty-fifth of one per cent or of five 

 thousand dollars as provided in said section, the total amount it has 

 received for work performed under section six of this act during the term 

 covered by the account : provided, such work was performed under such 

 conditions as require reimbursement in whole or in part by the State. 



SECTION 8. To meet the expenses incurred under authority of this act, 

 there shall be allowed and paid out of the treasury of the Commonwealth, 



