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2017 Massachusetts General Laws
PART I ADMINISTRATION OF THE GOVERNMENT
TITLE IX TAXATION
Chapter 59 ASSESSMENT OF LOCAL TAXES
Section 53 Tax lists; commitment; warrants; collector of taxes
Universal Citation: MA Gen L ch 59 § 53 (2017)
Section 53. The assessors shall, within a reasonable time, commit the tax list with their warrant to the collector of taxes, and, if there is a fire, water, light or improvement district in the town, they shall commit to him a separate list and warrant for the district taxes. If no collector has been chosen, they shall commit such list with their warrants, to a constable; or, if there is no constable, to the sheriff or his deputy; but the assessors of a town shall not commit a tax list to the collector until the bonds of such collector and of the town treasurer have been given and approved as required by law.
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