Mass. Gen. Laws ch. 60 – Collection of Local Taxes | Midpage

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Massachusetts General Laws

Chapter 60

Mass. Gen. Laws ch. 60

Collection of Local Taxes

1Definitions 2Collection; payment over; returns; abatement 2ABanks designated to receive tax payments; agreements 2BMunicipal taxes; collection services; agreements; compensation; reports; accounting 2CAssignment or transfer of tax receivables; conditions of sale; limitations 3Tax bills; notices; affidavits of sending 3AForm of bill or notice; electronic format; notices for rates of utility fees; nonpolitical municipal informational material 3CCity or town scholarship fund; donation; deposits; distribution 3DCity or town aid to elderly and disabled taxation fund; voluntary check off donations 3EApplication of partial payments 3FVoluntary donation to municipal veterans assistance fund by designation on municipal property tax or motor vehicle excise bills 6Books or electronically prepared records containing tax lists; duty to keep 7Cash books 8Collector's books as municipal property; open to examination 12Custody of books, etc.; demand 13Necessity and duty to give bond 14Special collector; bond 15Fees of collector 15BTax title collection revolving fund 16Demand for payment of tax prior to sale of land or distraining of goods; statement of amount 17Unpaid taxes; collection 19Special warrant for distress or imprisonment without demand, and for acceptance of early payments 20Certificate of abatement 21Error in name of person; collection from intended persons 22Partial payments 22ASeparate tax bills or notices; partial payments on account; receipts 23Filing certificates; releasing liens, etc.23ACertificate of liens; fee schedule; acceptance of section prior to Jan. 1, 1988 23BCertificate of liens; fee schedule 24Levy by distress or seizure and sale; exemptions 25Detention of goods distrained; notice; sale 26Adjournment; notice 27Levy of tax on land by distress of stock and produce 28Accounting for surplus 29Issuance of warrant to collect; hearing; imprisonment 30Certificate of commitment 31Release of imprisoned taxpayers; proceedings 32Liability of collector for taxes, etc., after discharge 33Aiding collector 34Warrants; release after service; rearrest 34ABond; release of delinquent taxpayer from custody 35Actions against delinquent taxpayers 36Collection from decedents' estates 37Lien of taxes on land; duration; sale; title 37ASales, etc., that cannot be legally made; statements by collectors 37BCertification of amounts necessary for taking land under Sec. 37 38Mortgagees; notice requiring demand for payment 39Service of tax notice; designating place 40Notice of sale; contents 41Description in case of change of local name 42Notice of sale; posting 43Conduct of sale, etc.44Adjournment 45Collector's deed; contents; effect 46Defective titles; reimbursement of purchasers; reassessment 47Tax title owners; filing required statements 48Insufficient bids; municipality as purchaser; collector's duties 49Purchase price unpaid; validity of sale 50Municipalities as purchasers; deeds; tax title accounts; foreclosures 50AMunicipalities; land held under tax sales; protecting interests 50BMunicipalities; foreclosure proceedings; appropriations 51Several parcels of small value; sale together 52Management and sale of land acquired for taxes 53Taking for taxes; notice 54Instrument of taking; form; contents; effect 55Fees for taking 56Taking in name of one of several owners; extent of taking 57Affidavit of collector, etc.; evidence 57APayment by check or electronic funds transfer not duly paid; penalty 58Payments by mortgagee; addition to debt 59Payments by mortgagors or mortgagees 60Payments by other than fee owners 61Taxes subsequent to sale or taking 61ALands subject to tax titles held by municipalities; taking for nonpayment of taxes 62Land taken or sold for taxes; redemption 62AMunicipalities; payment agreements 63Payments to treasurer instead of purchaser; certificate of release 64Absolute title after foreclosure; right to receive excess equity 64ASale or retention of property following judgment foreclosing right of redemption; judgment holder's election; claims for excess equity; determination of disputes 65Rights of redemption; petition for foreclosure; legal fees 66Title examinations; notice 67Default 68Answer; offer of redemption; hearing 69Decree barring redemption; vacating decree; petition 69AVacating, reversing or modifying decree of foreclosure 70Validity of title; questioning; decree of court 71Jury trials; waiver; framing issues 72Questions of law reported 73Costs and fees; deposit by petitioner 75Practice and procedure 76Jurisdiction of land court; petition for redemption 76APartial redemption; divided lands 76BErrors or irregularities in water, sewer use or municipal light rates and charges 76CTax titles held by towns; notice of assignments, redemptions or foreclosures 77Foreclosure by municipalities; tax titles; covenants calling for money payments by owners 77ASale by municipalities; land acquired through foreclosure; recording deeds 77BManagement, sale, or lease by municipalities; land acquired through foreclosure or under Sec. 80; notice 77CDeeds accepted by municipalities in lieu of foreclosure; taxes 79Sale without foreclosure; inquiries 80Lack of or inadequate bids; sales without foreclosure 80ATitle to land conveyed under Sec. 79 or Sec. 80; questioning barred 80BTitle acquired under Sec. 79 or Sec. 80; petition to establish; procedure 80CTitle to land conveyed under Sec. 79 or Sec. 80; curing defects 81ALand with unoccupied buildings; inspection; abandonment; foreclosure of rights of redemption 81BPurchase 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 82Notice to holder of invalid tax title; release of interest 83Failure to release interest; recording affidavit of notice by collector 84Reassessment or collection of taxes where title invalid; disclaimer by municipality of title 84ACertificates of invalidity; refunds to tax holders 85Taxes paid by co-tenants; lien on co-tenants' interest 86Enforcement of lien of co-tenant 87Directions to collectors; ordinances or by-laws 88Tax lists and warrants; posting by sheriff or deputies 89Fees of sheriff for collecting taxes 90Treasurer as collector; warrants 91Foreign corporation; non-resident; failure to pay taxes; restraint on business 92Deputy collectors; appointment and removal; bookkeeping; reports; deposit and transfer of funds 93Money due taxpayer from municipalities; withholding for delinquent taxes 94Accounts and receipts of collectors; exhibiting on request of municipal officers 95Credits and payments to collectors 96Removal of collectors 97Accounts, records, etc., of collectors; audits; deposit with assessors; uncollected tax lists 98Back taxes; actions to recover 99Collectors; failure to exhibit accounts or receipts 100Collectors; failure to turn over accounts 101Violations of Sec. 12 102Collectors; violations of Sec. 2 or Sec. 8 103Failure to aid collector 104Exorbitant redemption charges 105Forms