Massachusetts General Laws|Chapter 60 - COLLECTION OF LOCAL TAXES

Section 1 - Definitions

Section 2 - Collection; payment over; returns; abatement

Section 2A - Banks designated to receive tax payments; agreements

Section 2B - Municipal taxes; collection services; agreements; compensation; reports; accounting

Section 2C - Assignment or transfer of tax receivables; conditions of sale; limitations

Section 3 - Tax bills; notices; affidavits of sending

Section 3A - Form of bill or notice; electronic format; notices for rates of utility fees; nonpolitical municipal informational material

Section 3B - Repealed, 2016, 218, Sec. 158

Section 3C - City or town scholarship fund; donation; deposits; distribution

Section 3D - City or town aid to elderly and disabled taxation fund; voluntary check off donations

Section 3E - Application of partial payments

Section 3F - Voluntary donation to municipal veterans assistance fund by designation on municipal property tax or motor vehicle excise bills

Section 4, 5 - Repealed, 1963, 160, Sec. 26

Section 6 - Books or electronically prepared records containing tax lists; duty to keep

Section 7 - Cash books

Section 8 - Collector's books as municipal property; open to examination

Section 9 - Repealed, 1976, 451

Section 10, 11 - Repealed, 1923, 128, Sec. 2

Section 12 - Custody of books, etc.; demand

Section 13 - Necessity and duty to give bond

Section 14 - Special collector; bond

Section 15 - Fees of collector

Section 15A - Repealed, 1963, 160, Sec. 27

Section 15B - Tax title collection revolving fund

Section 16 - Demand for payment of tax prior to sale of land, distraining of goods or arrest; statement of amount

Section 17 - Unpaid taxes; collection

Section 18 - Repealed, 1932, 54, Sec. 1

Section 19 - Special warrant for distress or imprisonment without demand, and for acceptance of early payments

Section 20 - Certificate of abatement

Section 21 - Error in name of person; collection from intended persons

Section 22 - Partial payments

Section 22A - Separate tax bills or notices; partial payments on account; receipts

Section 23 - Filing certificates; releasing liens, etc.

Section 23A - Certificate of liens; fee schedule; acceptance of section prior to Jan. 1, 1988

Section 23B - Certificate of liens; fee schedule

Section 24 - Levy by distress or seizure and sale; exemptions

Section 25 - Detention of goods distrained; notice; sale

Section 26 - Adjournment; notice

Section 27 - Levy of tax on land by distress of stock and produce

Section 28 - Accounting for surplus

Section 29 - Issuance of warrant to collect; hearing; imprisonment

Section 30 - Certificate of commitment

Section 31 - Release of imprisoned taxpayers; proceedings

Section 32 - Liability of collector for taxes, etc., after discharge

Section 33 - Aiding collector

Section 34 - Warrants; release after service; rearrest

Section 34A - Bond; release of delinquent taxpayer from custody

Section 35 - Actions against delinquent taxpayers

Section 36 - Collection from decedents' estates

Section 37 - Lien of taxes on land; duration; sale; title

Section 37A - Sales, etc., that cannot be legally made; statements by collectors

Section 37B - Certification of amounts necessary for taking land under Sec. 37

Section 38 - Mortgagees; notice requiring demand for payment

Section 39 - Service of tax notice; designating place

Section 40 - Notice of sale; contents

Section 41 - Description in case of change of local name

Section 42 - Notice of sale; posting

Section 43 - Conduct of sale, etc.

Section 44 - Adjournment

Section 45 - Collector's deed; contents; effect

Section 46 - Defective titles; reimbursement of purchasers; reassessment

Section 47 - Tax title owners; filing required statements

Section 48 - Insufficient bids; municipality as purchaser; collector's duties

Section 49 - Purchase price unpaid; validity of sale

Section 50 - Municipalities as purchasers; deeds; tax title accounts; foreclosures

Section 50A - Municipalities; land held under tax sales; protecting interests

Section 50B - Municipalities; foreclosure proceedings; appropriations

Section 51 - Several parcels of small value; sale together

Section 52 - Management and sale of land acquired for taxes

Section 53 - Taking for taxes; notice

Section 54 - Instrument of taking; form; contents; effect

Section 55 - Fees for taking

Section 56 - Taking in name of one of several owners; extent of taking

Section 57 - Affidavit of collector, etc.; evidence

Section 57A - Payment by check or electronic funds transfer not duly paid; penalty

Section 58 - Payments by mortgagee; addition to debt

Section 59 - Payments by mortgagors or mortgagees

Section 60 - Payments by other than fee owners

Section 61 - Taxes subsequent to sale or taking

Section 61A - Lands subject to tax titles held by municipalities; taking for nonpayment of taxes

Section 62 - Land taken or sold for taxes; redemption

Section 62A - Municipalities; payment agreements

Section 63 - Payments to treasurer instead of purchaser; certificate of release

Section 64 - Absolute title after foreclosure

Section 65 - Rights of redemption; petition for foreclosure; legal fees

Section 66 - Title examinations; notice

Section 67 - Default

Section 68 - Answer; offer of redemption; hearing

Section 69 - Decree barring redemption; vacating decree; petition

Section 69A - Decree barring redemption; time for vacating decree entered by person other than petitioner

Section 70 - Validity of title; questioning; decree of court

Section 71 - Jury trials; waiver; framing issues

Section 72 - Questions of law reported

Section 73 - Costs and fees; deposit by petitioner

Section 74 - Repealed, 1973, 515, Sec. 1

Section 75 - Practice and procedure

Section 76 - Jurisdiction of land court; petition for redemption

Section 76A - Partial redemption; divided lands

Section 76B - Errors or irregularities in water, sewer use or municipal light rates and charges

Section 76C - Tax titles held by towns; notice of assignments, redemptions or foreclosures

Section 77 - Foreclosure by municipalities; tax titles; covenants calling for money payments by owners

Section 77A - Sale by municipalities; land acquired through foreclosure; recording deeds

Section 77B - Management, sale, or lease by municipalities; land acquired through foreclosure or under Sec. 80; notice

Section 77C - Deeds accepted by municipalities in lieu of foreclosure; taxes

Section 78 - Repealed, 1936, 194

Section 79 - Sale without foreclosure; inquiries

Section 80 - Lack of or inadequate bids; sales without foreclosure

Section 80A - Title to land conveyed under Sec. 79 or Sec. 80; questioning barred

Section 80B - Title acquired under Sec. 79 or Sec. 80; petition to establish; procedure

Section 80C - Title to land conveyed under Sec. 79 or Sec. 80; curing defects

Section 81 - Repealed, 1925, 241, Sec. 8

Section 81A - Land with unoccupied buildings; inspection; abandonment; foreclosure of rights of redemption

Section 81B - Purchase of land or taking of land for nonpayment of taxes under Sec. 43 or Sec. 53; redemption amount exceeds assessed value; foreclosure of rights of redemptions

Section 82 - Notice to holder of invalid tax title; release of interest

Section 83 - Failure to release interest; recording affidavit of notice by collector

Section 84 - Reassessment or collection of taxes where title invalid; disclaimer by municipality of title

Section 84A - Certificates of invalidity; refunds to tax holders

Section 85 - Taxes paid by co-tenants; lien on co-tenants' interest

Section 86 - Enforcement of lien of co-tenant

Section 87 - Directions to collectors; ordinances or by-laws

Section 88 - Tax lists and warrants; posting by sheriff or deputies

Section 89 - Fees of sheriff for collecting taxes

Section 90 - Treasurer as collector; warrants

Section 91 - Foreign corporation; non-resident; failure to pay taxes; restraint on business

Section 92 - Deputy collectors; appointment and removal; bookkeeping; reports; deposit and transfer of funds

Section 93 - Money due taxpayer from municipalities; withholding for delinquent taxes

Section 94 - Accounts and receipts of collectors; exhibiting on request of municipal officers

Section 95 - Credits and payments to collectors

Section 96 - Removal of collectors

Section 97 - Accounts, records, etc., of collectors; audits; deposit with assessors; uncollected tax lists

Section 98 - Back taxes; actions to recover

Section 99 - Collectors; failure to exhibit accounts or receipts

Section 100 - Collectors; failure to turn over accounts

Section 101 - Violations of Sec. 12

Section 102 - Collectors; violations of Sec. 2 or Sec. 8

Section 103 - Failure to aid collector

Section 104 - Exorbitant redemption charges

Section 105 - Forms

Section 106 - Repealed, 1985, 598, Sec. 2