There Is a Newer Version of the Massachusetts General Laws
2009 Massachusetts Code
PART I ADMINISTRATION OF THE GOVERNMENT
TITLE IX TAXATION
CHAPTER 60 COLLECTION OF LOCAL TAXES
Section 38 Mortgagees; notice requiring demand for payment
Section 38. If a mortgagee of land situated in the place of his residence, before July first of the year in which the tax is assessed, gives written notice to the collector that he holds a mortgage on land, with a description of the land, the demand for payment shall be made on the mortgagee instead of the mortgagor.
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