Massachusetts § 17 - Unpaid taxes; collection
Full text of Massachusetts Massachusetts General Laws § 17 — Unpaid taxes; collection, with citation guidance and answers to common questions.
§ 17. Unpaid taxes; collection
Section 17. If any tax, betterment or special assessment remains unpaid fourteen days after demand therefor, the collector, in the case of any tax, betterment or special assessment upon real estate, within two years from April first in the calendar year in which the assessment was made, and, in case of any other tax, within three years from said April first, shall collect the tax, together with all incidental charges and fees, in the manner provided by law.
Source: official Massachusetts text · Last verified 2026-08-27
Frequently Asked Questions About Massachusetts § 17
What does Massachusetts General Laws § 17 cover?
Section 17 ("Unpaid taxes; collection") is part of the Massachusetts General Laws, the codified statutory law of Massachusetts. It sets out the legal rule or procedure described in the text above. Statutes are amended regularly, so always verify against the official source.
How do I cite Massachusetts § 17?
A common citation format is "Massachusetts General Laws § 17" (Massachusetts). Legal writing may require the code abbreviation, section number, and year or edition. Match the style required by your court, professor, or publisher.
Is this the official text of Massachusetts law?
No. This page is for research and education and may not include the most recent amendments. For official current law, check the Massachusetts official source linked on this page or consult a licensed Massachusetts attorney.
How does Massachusetts § 17 apply to my situation?
Statutes are interpreted in context, and application depends on your specific facts. Only a licensed attorney in Massachusetts can advise on how this section applies to you. Contact your state or local bar association for a referral.
Sources & Verification
Not legal advice. Verify against the official source and consult a licensed attorney in Massachusetts.