Massachusetts General Laws - Collection of Local Taxes - Chapter 60, Section 35

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Actions against delinquent taxpayers.

Section 35. If a tax which has been committed to a collector remains unpaid after it has become due and payable, it may be recovered in an action of contract or in any other appropriate action, suit or proceeding brought by the collector either in his own name or in the name of the town against the person assessed for such tax.

Last modified: March 26, 2006