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Can I take a municipality to court over excise tax?

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Does anyone know if I can sue a town over improper excise tax assessment? A small town in Massachusetts claims that I owe back excise taxes from 13 YEARS AGO. I never resided in this town and don't know how I got onto their tax list, but they won't budge...they apparently sent these bills to a collection agency years ago, but no longer keep records that far back. Can I take the town to small claims court to force them to clear my record with the DMV or explain why I was taxed 13 years ago? Please HELP....the DMV won't allow me to register my car or transfer my license because of this mix-up!
 



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