12 Mass. App. Ct. 277 | Mass. App. Ct. | 1981
A Land Court judge consolidated four petitions filed by the city of Springfield (city) under G. L. c. 60, § 65, held a hearing, and issued a decision which foreclosed rights of redemption as to tax titles held on four parcels of land.
Prior to December 22, 1961, the respondent had acquired title in his own name to four parcels of land in the city. On December 22, 1961, the respondent conveyed title on the parcels to his then lawyer, Mr. Stuart G. Waite. Although Mr. Waite was the record owner of the property on January 1, 1962, the real estate taxes were not assessed to him, but to the respondent, and tax bills were sent to him at 13 Hampden Street. The tax bills were paid. On July 18, 1962, Purple Hyacinth, Inc. (Purple), was incorporated under the laws of the Commonwealth, with the respondent as an officer and principal stockholder. On September 25, 1962, Mr. Waite transferred title to the four parcels to Purple. In 1963 and 1964, although Purple was the record owner of the parcels, the taxes were assessed to the respondent, tax bills were sent to the respondent at 13 Hampden Street and were paid. Purple was ordered dissolved by the Supreme Judicial Court on December 20, 1965, probably for failure to file certificates of condition (see G. L. c. 156B, § 101), and at the time of its dissolution, the respondent was its sole stockholder. Tax takings were made by the city of the various parcels in 1967, 1969, 1971 and 1975. The city continued to assess the property in the respondent’s name, and all the takings were also in the respondent’s name. General Laws c. 59, § 11, as appearing in St. 1956, c. 690, § 2, provides in pertinent part: “Taxes on real estate shall be assessed ... to the person who is the owner on January first, and the person appearing of record. . . shall be held to be the true owner thereof.” This language has been interpreted by the Supreme Judicial Court to permit the assessment of taxes to the owner in fact although he is not the person appearing of record to be the owner of such real estate. Boston v. Quincy Market Cold Storage Co., 312 Mass. 638, 644-645 (1942). Milton v.
1. 157 Wilbraham Avenue. In 1969, even though the record owner of the parcel was Purple, the parcel was assessed to the respondent. The taxes were not paid. A tax bill and a demand for payment were sent to the respondent at the 13 Hampden Street address. The taxes were still not paid, the required notice of its intent to take the property was published, and the city made a taking of the property in the name of the respondent on April 13, 1971. Because more than three years had elapsed from the date of the dissolution of Purple, the respondent became the owner of all of that corporation’s real property by reason of being the corporation’s sole shareholder upon dissolution. Cummington Realty Associates v. Whitten, 239 Mass. 313, 325 (1921) (stockholders succeed to corporate property after its existence terminated). Peairs, Business Corporations § 167 (1971). The 1969 taxes on this parcel were thus properly assessed to the respondent as owner in fact even though the dissolved corporation appeared as the record owner. Therefore, the tax taking in 1971 against the respondent for nonpayment of 1969 taxes was valid.
2. 62 Westminister Street, 563-565 Union Street. In the case of these two parcels, the tax assessments were made in
3. 9-19 Hampden Street. In 1965, even though the record owner of the parcel was Purple, the parcel was assessed to the respondent, and the taxes were not paid. A tax bill and a demand for payment were sent to the respondent at the 13 Hampden Street address and, because the taxes were not paid, the city made a taking on June 27, 1967. The assessment of the taxes was made when Purple was the owner of record and in fact of the parcel, and the assessment, therefore, should have been made in the name of the corporation. When the taking was made in 1967, Purple was still in legal existence in order to close its affairs, and the city properly should have named the corporation in its tax taking proceedings. However, the error was not substantial or misleading in the circumstances of this case. G. L. c. 60, § 37. Pass v. Seekonk, 4 Mass. App. Ct. 447 (1976). In the previous years, 1963 and 1964, when Purple was the record owner of the parcel, the taxes were assessed to the respondent. The tax bills sent to him for these years were paid, indicating that the respondent assumed responsibility for
The judge allowed the respondent a certain period of time to redeem the four parcels by paying the taxes owed. We adopt his order. See note 1, supra.
Decision affirmed.
In his decision, the judge directed that “the City allow respondent to redeem if within sixty days hereof the respondent pays to the City of Springfield the principal amount of the tax due on each of the four parcels herein described plus interest and charges thereon to date. If such payment is not made by the respondent . . . the petitions of the City of Springfield to foreclose all rights of redemption from tax lien proceedings . . . are allowed.”