How fast can you be filing a form?

Quoted from the Town of Andover, Massachusetts’ Real Estate Abatement form: “If [you are a mortgagee], your application must be filed between September 30 and October 1.” Let’s see, it’s 11:58 on September 30, 11:59, 12:00, 12:01 … oops, sorry, you missed the filing window.

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