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

Full text of Massachusetts Massachusetts General Laws § 23A — Certificate of liens; fee schedule; acceptance of section prior to Jan. 1, 1988, with citation guidance and answers to common questions.

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

Section 23A. In any city or town accepting the provisions of this section, prior to January first, nineteen hundred and eighty-eight, the collector of taxes shall furnish a certificate of liens as provided in section twenty-three according to the following fee schedule: for land of less than one acre upon which there is no permanent structure a fee of ten dollars; for land upon which is situated no more than a single family residence and outbuildings a fee of ten dollars; for land upon which is situated no more than a two family residence and outbuildings a fee of fifteen dollars; for land upon which is situated no more than a three family residence with outbuildings a fee of twenty dollars; for land upon which is situated a residence for four or more families a fee of forty dollars; for land upon which is situated a commercial, industrial or public utility structure a fee of one hundred dollars; for farms, forest land and all other real property a fee of fifty dollars. In no case shall the fee exceed one half of one per cent of the assessed value of the real estate and the money so received shall be paid into the town treasury.

Source: official Massachusetts text · Last verified 2026-08-27

Frequently Asked Questions About Massachusetts § 23A

What does Massachusetts General Laws § 23A cover?

Section 23A ("Certificate of liens; fee schedule; acceptance of section prior to Jan. 1, 1988") 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 § 23A?

A common citation format is "Massachusetts General Laws § 23A" (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 § 23A 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.