There is a newer version of the Massachusetts General Laws
2006 Massachusetts Code - CHAPTER 60. — COLLECTION OF LOCAL TAXES.
- Chapter 60 — Section 1. Definitions.
- Chapter 60 — Section 2. Collection; payment over; returns; abatement.
- Chapter 60 — Section 2A. Banks designated to receive tax payments; agreements.
- Chapter 60 — Section 2B. Municipal taxes; collection services; agreements; compensation; reports; accounting.
- Chapter 60 — Section 2C. Assignment or transfer of tax receivables; conditions of sale; limitations.
- Chapter 60 — Section 3. Tax bills; notices; affidavits of sending.
- Chapter 60 — Section 3A. Form of bill or notice; nonpolitical municipal informational material.
- Chapter 60 — Section 3B. Suspension of payment; assessments reduced by exemptions.
- Chapter 60 — Section 3C. City or town scholarship fund; donation; deposits; distribution.
- Chapter 60 — Section 3D. City of town aid to elderly and disabled taxation fund; voluntary check off donations.
- Chapter 60 — Section 4, 5. Repealed, 1963, 160, Sec. 26.
- Chapter 60 — Section 6. Books containing tax lists; duty to keep.
- Chapter 60 — Section 7. Cash books.
- Chapter 60 — Section 8. Collector's books as municipal property; open to examination.
- Chapter 60 — Section 9. Repealed, 1976, 451.
- Chapter 60 — Section 10, 11. Repealed, 1923, 128, Sec. 2.
- Chapter 60 — Section 12. Custody of books, etc.; demand for.
- Chapter 60 — Section 13. Necessity and duty to give bond.
- Chapter 60 — Section 14. Appointment; bond.
- Chapter 60 — Section 15. Fees of collector.
- Chapter 60 — Section 15A. Repealed, 1963, 160, Sec. 27.
- Chapter 60 — Section 16. Demand; statement of amount.
- Chapter 60 — Section 17. Unpaid taxes; collection.
- Chapter 60 — Section 18. Repealed, 1932, 54, Sec. 1.
- Chapter 60 — Section 19. Special warrant for distress or imprisonment without demand, and for acceptance of early payments.
- Chapter 60 — Section 20. Certificate of abatement.
- Chapter 60 — Section 21. Error in name of person; collection from intended persons.
- Chapter 60 — Section 22. Partial payments.
- Chapter 60 — Section 22A. Separate tax bills or notices; partial payments on account; receipts.
- Chapter 60 — Section 23. Filing certificates; releasing liens, etc.
- Chapter 60 — Section 23A. Certificate of liens; fee schedule.
- Chapter 60 — Section 23B. Certificate of liens; fee schedule.
- Chapter 60 — Section 24. Levy by distress or seizure and sale; exemptions.
- Chapter 60 — Section 25. Detention of goods distrained; notice; sale.
- Chapter 60 — Section 26. Adjournment; notice.
- Chapter 60 — Section 27. Levy of tax on land by distress of stock and produce.
- Chapter 60 — Section 28. Accounting for surplus.
- Chapter 60 — Section 29. Issuance of warrant to collect; hearing; imprisonment.
- Chapter 60 — Section 30. Certificate of commitment.
- Chapter 60 — Section 31. Release of imprisoned taxpayers; proceedings.
- Chapter 60 — Section 32. Liability of collector for taxes, etc., after discharge.
- Chapter 60 — Section 33. Aiding collector.
- Chapter 60 — Section 34. Warrants; release after service; rearrest.
- Chapter 60 — Section 34A. Bond; release of delinquent taxpayer from custody.
- Chapter 60 — Section 35. Actions against delinquent taxpayers.
- Chapter 60 — Section 36. Collection from decedents estates.
- Chapter 60 — Section 37. Lien of taxes on land; duration; sale; title.
- Chapter 60 — Section 37A. Sales, etc., that cannot be legally made; statements by collectors.
- Chapter 60 — Section 37B. Certification of amounts necessary for taking land under sec. 37.
- Chapter 60 — Section 38. Mortgagees; notice requiring demand for payment.
- Chapter 60 — Section 39. Service of tax notice; designating place.
- Chapter 60 — Section 40. Notice of sale; publication, time of.
- Chapter 60 — Section 41. Description in case of change of local name.
- Chapter 60 — Section 42. Notice of sale; posting.
- Chapter 60 — Section 43. Conduct of sale, etc.
- Chapter 60 — Section 44. Adjournment.
- Chapter 60 — Section 45. Collector's deed; contents; effect.
- Chapter 60 — Section 46. Defective titles; reimbursement of purchasers; reassessment.
- Chapter 60 — Section 47. Tax title owners; filing required statements.
- Chapter 60 — Section 48. Insufficient bids; municipality as purchaser; collector's duties.
- Chapter 60 — Section 49. Purchase price unpaid; validity of sale.
- Chapter 60 — Section 50. Municipalities as purchasers; deeds; tax title accounts; foreclosures.
- Chapter 60 — Section 50A. Municipalities; land held under tax sales; protecting interests.
- Chapter 60 — Section 50B. Municipalities; foreclosure proceedings; appropriations.
- Chapter 60 — Section 51. Several parcels of small value; sale together.
- Chapter 60 — Section 52. Management and sale of land acquired for taxes.
- Chapter 60 — Section 53. Taking for taxes; notice.
- Chapter 60 — Section 54. Instrument of taking; form; contents; effect.
- Chapter 60 — Section 55. Fees for taking.
- Chapter 60 — Section 56. Taking in name of one of several owners; extent of taking.
- Chapter 60 — Section 57. Affidavit of collector, etc.; evidence.
- Chapter 60 — Section 57A. Payment by check not duly paid; penalty.
- Chapter 60 — Section 58. Payments by mortgagee; addition to debt.
- Chapter 60 — Section 59. Payments by mortgagors or mortgagees.
- Chapter 60 — Section 60. Payments by other than fee owners.
- Chapter 60 — Section 61. Taxes subsequent to sale or taking.
- Chapter 60 — Section 61A. Lands subject to tax titles held by municipalities; taking for nonpayment of taxes.
- Chapter 60 — Section 62. Land taken or sold for taxes; redemption.
- Chapter 60: Section 62A. Municipalities; payment agreements
- Chapter 60 — Section 63. Payments to treasurer instead of purchaser; certificate of release.
- Chapter 60 — Section 64. Absolute title after foreclosure.
- Chapter 60 — Section 65. Rights of redemption; petition for foreclosure; legal fees.
- Chapter 60 — Section 66. Title examinations; notice.
- Chapter 60 — Section 67. Default.
- Chapter 60 — Section 68. Answer; offer of redemption; hearing.
- Chapter 60 — Section 69. Decree barring redemption; vacating decree; petition.
- Chapter 60 — Section 69A. Decree barring redemption; time for vacating decree entered by person other than petitioner.
- Chapter 60 — Section 70. Validity of title; questioning; decree of court.
- Chapter 60 — Section 71. Jury trials; waiver; framing issues.
- Chapter 60 — Section 72. Questions of law reported.
- Chapter 60 — Section 73. Costs and fees; deposit by petitioner.
- Chapter 60 — Section 74. Repealed, 1973, 515, Sec. 1.
- Chapter 60 — Section 75. Practice and procedure.
- Chapter 60 — Section 76. Jurisdiction of land court; petition for redemption.
- Chapter 60 — Section 76A. Partial redemption; divided lands.
- Chapter 60 — Section 76B. Errors or irregularities in water, sewer use or municipal light rates and charges.
- Chapter 60 — Section 76C. Tax titles held by towns; notice of assignments, redemptions or foreclosures.
- Chapter 60 — Section 77. Foreclosure by municipalities; tax titles; covenants calling for money payments by owners.
- Chapter 60 — Section 77A. Sale by municipalities; land acquired through foreclosure; recording deeds.
- Chapter 60 — Section 77B. Management, sale, or lease by municipalities; land acquired through foreclosure or under sec. 80; notice.
- Chapter 60 — Section 77C. Deeds accepted by municipalities in lieu of foreclosure; taxes.
- Chapter 60 — Section 78. Repealed, 1936, 194.
- Chapter 60 — Section 79. Sale without foreclosure; inquiries.
- Chapter 60 — Section 80. Lack of or inadequate bids; sales without foreclosure.
- Chapter 60 — Section 80A. Title to land conveyed under sec. 79 or sec. 80; questioning barred.
- Chapter 60 — Section 80B. Title acquired under sec. 79 or sec. 80; petition to establish; procedure.
- Chapter 60 — Section 80C. Title to land conveyed under sec. 79 or sec. 80; curing defects.
- Chapter 60 — Section 81. Repealed, 1925, 241, Sec. 8.
- Chapter 60 — Section 81A. Land with unoccupied buildings; inspection; abandonment; foreclosure of rights of redemption.
- Chapter 60 — Section 81B. Purchase of land or taking of land for nonpayment of taxes under sec. 43 or sec. 53; redemtion amoutn exceeds assessed value; foreclosure of rights of redemptions.
- Chapter 60 — Section 82. Notice to holder of invalid tax title; release of interest.
- Chapter 60 — Section 83. Failure to release interest; recording affidavit of notice by collector.
- Chapter 60 — Section 84. Reassessment or collection of taxes where title invalid; disclaimer by municipality of title.
- Chapter 60 — Section 84A. Certificates of invalidity; refunds to tax holders.
- Chapter 60 — Section 85. Taxes paid by co-tenants; lien on co-tenants' interest.
- Chapter 60 — Section 86. Enforcement of lien of co-tenant.
- Chapter 60 — Section 87. Directions to collectors; ordinances or by-laws.
- Chapter 60 — Section 88. Tax lists and warrants; posting by sheriff or deputies.
- Chapter 60 — Section 89. Fees of sheriff for collecting taxes.
- Chapter 60 — Section 90. Treasurer as collector; warrants.
- Chapter 60 — Section 91. Foreign corporation; non-resident; failure to pay taxes; restraint on business.
- Chapter 60 — Section 92. Deputy collectors; appointment and removal; bookkeeping; reports; deposit and transfer of funds.
- Chapter 60 — Section 93. Money due taxpayer from municipalities; withholding for delinquent taxes.
- Chapter 60 — Section 94. Accounts and receipts of collectors; exhibiting on request of municipal officers.
- Chapter 60 — Section 95. Credits and payments to collectors.
- Chapter 60 — Section 96. Removal of collectors.
- Chapter 60 — Section 97. Accounts, records, etc., of collectors; audits; deposit with assessors; uncollected tax lists.
- Chapter 60 — Section 98. Back taxes; actions to recover.
- Chapter 60 — Section 99. Collectors; failure to exhibit accounts or receipts.
- Chapter 60 — Section 100. Collectors; failure to turn over accounts.
- Chapter 60 — Section 101. Violations of sec. 12.
- Chapter 60 — Section 102. Collectors; violations of sec. 2 or sec. 8.
- Chapter 60 — Section 103. Failure to aid collector.
- Chapter 60 — Section 104. Exorbitant redemption charges.
- Chapter 60 — Section 105. Forms.
- Chapter 60 — Section 106. Repealed, 1985, 598, Sec. 2.
Disclaimer: These codes may not be the most recent version. Massachusetts may have more current or accurate information. We make no warranties or guarantees about the accuracy, completeness, or adequacy of the information contained on this site or the information linked to on the state site. Please check official sources.
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