Massachusetts § 73 - Collection of taxes
Full text of Massachusetts Massachusetts General Laws § 73 — Collection of taxes, with citation guidance and answers to common questions.
§ 73. Collection of taxes
Section 73. The clerk shall certify to the assessors of the town all votes of the district authorizing interest to be added to taxes and all sums of money voted to be raised, which shall be assessed and collected in the same manner as town taxes, and shall be paid over to the district treasurer. The assessors, treasurer and collector of a town in which such district is organized shall have the same powers and perform the same duties relative to the assessment and collection of the money voted by the fire district as they have and exercise relative to the assessment, collection and abatement of town taxes, and the sums so voted shall be assessed upon the property, real and personal, within the district.
Source: official Massachusetts text · Last verified 2026-08-27
Frequently Asked Questions About Massachusetts § 73
What does Massachusetts General Laws § 73 cover?
Section 73 ("Collection of taxes") 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 § 73?
A common citation format is "Massachusetts General Laws § 73" (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 § 73 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.