Massachusetts Code — 60
Browse 130 sections in division 60 of the Massachusetts code. Each section page includes the full statutory text, official source links, and citation guidance.
Sections (showing up to 300)
- § 1. Definitions
- § 2. Collection; payment over; returns; abatement
- § 2A. Banks designated to receive tax payments; agreements
- § 2B. Municipal taxes; collection services; agreements; compensation; reports; accounting
- § 2C. Assignment or transfer of tax receivables; conditions of sale; limitations
- § 3. Tax bills; notices; affidavits of sending
- § 3A. Form of bill or notice; electronic format; notices for rates of utility fees; nonpolitical municipal informational material
- § 3C. City or town scholarship fund; donation; deposits; distribution
- § 3D. City or town aid to elderly and disabled taxation fund; voluntary check off donations
- § 3E. Application of partial payments
- § 3F. Voluntary donation to municipal veterans assistance fund by designation on municipal property tax or motor vehicle excise bills
- § 6. Books or electronically prepared records containing tax lists; duty to keep
- § 7. Cash books
- § 8. Collector's books as municipal property; open to examination
- § 12. Custody of books, etc.; demand
- § 13. Necessity and duty to give bond
- § 14. Special collector; bond
- § 15. Fees of collector
- § 15B. Tax title collection revolving fund
- § 16. Demand for payment of tax prior to sale of land or distraining of goods; statement of amount
- § 17. Unpaid taxes; collection
- § 19. Special warrant for distress or imprisonment without demand, and for acceptance of early payments
- § 20. Certificate of abatement
- § 21. Error in name of person; collection from intended persons
- § 22. Partial payments
- § 22A. Separate tax bills or notices; partial payments on account; receipts
- § 23. Filing certificates; releasing liens, etc.
- § 23A. Certificate of liens; fee schedule; acceptance of section prior to Jan. 1, 1988
- § 23B. Certificate of liens; fee schedule
- § 24. Levy by distress or seizure and sale; exemptions
- § 25. Detention of goods distrained; notice; sale
- § 26. Adjournment; notice
- § 27. Levy of tax on land by distress of stock and produce
- § 28. Accounting for surplus
- § 29. Issuance of warrant to collect; hearing; imprisonment
- § 30. Certificate of commitment
- § 31. Release of imprisoned taxpayers; proceedings
- § 32. Liability of collector for taxes, etc., after discharge
- § 33. Aiding collector
- § 34. Warrants; release after service; rearrest
- § 34A. Bond; release of delinquent taxpayer from custody
- § 35. Actions against delinquent taxpayers
- § 36. Collection from decedents' estates
- § 37. Lien of taxes on land; duration; sale; title
- § 37A. Sales, etc., that cannot be legally made; statements by collectors
- § 37B. Certification of amounts necessary for taking land under Sec. 37
- § 38. Mortgagees; notice requiring demand for payment
- § 39. Service of tax notice; designating place
- § 40. Notice of sale; contents
- § 41. Description in case of change of local name
- § 42. Notice of sale; posting
- § 43. Conduct of sale, etc.
- § 44. Adjournment
- § 45. Collector's deed; contents; effect
- § 46. Defective titles; reimbursement of purchasers; reassessment
- § 47. Tax title owners; filing required statements
- § 48. Insufficient bids; municipality as purchaser; collector's duties
- § 49. Purchase price unpaid; validity of sale
- § 50. Municipalities as purchasers; deeds; tax title accounts; foreclosures
- § 50A. Municipalities; land held under tax sales; protecting interests
- § 50B. Municipalities; foreclosure proceedings; appropriations
- § 51. Several parcels of small value; sale together
- § 52. Management and sale of land acquired for taxes
- § 53. Taking for taxes; notice
- § 54. Instrument of taking; form; contents; effect
- § 55. Fees for taking
- § 56. Taking in name of one of several owners; extent of taking
- § 57. Affidavit of collector, etc.; evidence
- § 57A. Payment by check or electronic funds transfer not duly paid; penalty
- § 58. Payments by mortgagee; addition to debt
- § 59. Payments by mortgagors or mortgagees
- § 60. Payments by other than fee owners
- § 61. Taxes subsequent to sale or taking
- § 61A. Lands subject to tax titles held by municipalities; taking for nonpayment of taxes
- § 62. Land taken or sold for taxes; redemption
- § 62A. Municipalities; payment agreements
- § 63. Payments to treasurer instead of purchaser; certificate of release
- § 64. Absolute title after foreclosure; right to receive excess equity
- § 64A. Sale or retention of property following judgment foreclosing right of redemption; judgment holder's election; claims for excess equity; determination of disputes
- § 65. Rights of redemption; petition for foreclosure; legal fees
- § 66. Title examinations; notice
- § 67. Default
- § 68. Answer; offer of redemption; hearing
- § 69. Decree barring redemption; vacating decree; petition
- § 69A. Vacating, reversing or modifying decree of foreclosure
- § 70. Validity of title; questioning; decree of court
- § 71. Jury trials; waiver; framing issues
- § 72. Questions of law reported
- § 73. Costs and fees; deposit by petitioner
- § 75. Practice and procedure
- § 76. Jurisdiction of land court; petition for redemption
- § 76A. Partial redemption; divided lands
- § 76B. Errors or irregularities in water, sewer use or municipal light rates and charges
- § 76C. Tax titles held by towns; notice of assignments, redemptions or foreclosures
- § 77. Foreclosure by municipalities; tax titles; covenants calling for money payments by owners
- § 77A. Sale by municipalities; land acquired through foreclosure; recording deeds
- § 77B. Management, sale, or lease by municipalities; land acquired through foreclosure or under Sec. 80; notice
- § 77C. Deeds accepted by municipalities in lieu of foreclosure; taxes
- § 79. Sale without foreclosure; inquiries
- § 80. Lack of or inadequate bids; sales without foreclosure
- § 80A. Title to land conveyed under Sec. 79 or Sec. 80; questioning barred
- § 80B. Title acquired under Sec. 79 or Sec. 80; petition to establish; procedure
- § 80C. Title to land conveyed under Sec. 79 or Sec. 80; curing defects
- § 81A. Land with unoccupied buildings; inspection; abandonment; foreclosure of rights of redemption
- § 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
- § 82. Notice to holder of invalid tax title; release of interest
- § 83. Failure to release interest; recording affidavit of notice by collector
- § 84. Reassessment or collection of taxes where title invalid; disclaimer by municipality of title
- § 84A. Certificates of invalidity; refunds to tax holders
- § 85. Taxes paid by co-tenants; lien on co-tenants' interest
- § 86. Enforcement of lien of co-tenant
- § 87. Directions to collectors; ordinances or by-laws
- § 88. Tax lists and warrants; posting by sheriff or deputies
- § 89. Fees of sheriff for collecting taxes
- § 90. Treasurer as collector; warrants
- § 91. Foreign corporation; non-resident; failure to pay taxes; restraint on business
- § 92. Deputy collectors; appointment and removal; bookkeeping; reports; deposit and transfer of funds
- § 93. Money due taxpayer from municipalities; withholding for delinquent taxes
- § 94. Accounts and receipts of collectors; exhibiting on request of municipal officers
- § 95. Credits and payments to collectors
- § 96. Removal of collectors
- § 97. Accounts, records, etc., of collectors; audits; deposit with assessors; uncollected tax lists
- § 98. Back taxes; actions to recover
- § 99. Collectors; failure to exhibit accounts or receipts
- § 100. Collectors; failure to turn over accounts
- § 101. Violations of Sec. 12
- § 102. Collectors; violations of Sec. 2 or Sec. 8
- § 103. Failure to aid collector
- § 104. Exorbitant redemption charges
- § 105. Forms