2017 Massachusetts General Laws
PART I ADMINISTRATION OF THE GOVERNMENT
TITLE IX TAXATION
Chapter 59 ASSESSMENT OF LOCAL TAXES
Section 57B Unpaid taxes not in excess of fifty dollars; interest
[ Text of section effective until November 7, 2016. Repealed by 2016, 218, Sec. 141 for taxes or excises assessed for fiscal years beginning on or after July 1, 2017. See 2016, 218, Sec. 248.]
Section 57B. In any city or town which accepts the provisions of this section, notwithstanding the provisions of section fifty-seven, if a bill for real estate or personal property taxes, in an amount not in excess of fifty dollars, remains unpaid after November first of the fiscal year in which it is payable, or after the thirtieth day after the date on which the bill for such tax was mailed, if mailed after October first, interest at the rate of fourteen per cent per annum computed from October first, or from the date the bill for such tax was mailed, if mailed after October first, shall be paid on such unpaid tax.
