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Massachusetts General Laws - Collection of Local Taxes - Chapter 60Legal Research Home > Massachusetts Lawyer > Collection of Local Taxes > Massachusetts General Laws - Collection of Local Taxes - Chapter 60 Sponsored LinksMassachusetts General Laws - Collection of Local Taxes - Chapter 60, Section 1 Definitions . Section 1. Terms used in this chapter shall, unless other meaning is clearly apparent from the context, or unless inconsistent with the manifest ...
Massachusetts General Laws - Collection of Local Taxes - Chapter 60, Section 2 Collection; payment over; returns; abatement . Section 2. Every collector of taxes, constable, sheriff or deputy sheriff, receiving a tax list and warrant from the ...
Massachusetts General Laws - Collection of Local Taxes - Chapter 60, Section 2A Banks designated to receive tax payments; agreements . Section 2A. The collector, with the approval of the city council in cities, the board of selectmen ...
Massachusetts General Laws - Collection of Local Taxes - Chapter 60, Section 2B Municipal taxes; collection services; agreements; compensation; reports; accounting . Section 2B. For the purposes of collecting municipal taxes, the collector is authorized to enter into ...
Massachusetts General Laws - Collection of Local Taxes - Chapter 60, Section 2C Assignment or transfer of tax receivables; conditions of sale; limitations . Section 2C. (a) For the purposes of this section, the following words shall have ...
Massachusetts General Laws - Collection of Local Taxes - Chapter 60, Section 3 Tax bills; notices; affidavits of sending . Section 3. The collector shall forthwith, after receiving a tax list and warrant, send notice to each person ...
Massachusetts General Laws - Collection of Local Taxes - Chapter 60, Section 3A Form of bill or notice; nonpolitical municipal informational material . Section 3A. Every bill or notice shall be in a form approved by the commissioner ...
Massachusetts General Laws - Collection of Local Taxes - Chapter 60, Section 3B Suspension of payment; assessments reduced by exemptions . Section 3B. A person entitled to exemption under clause seventeenth of section five of chapter fifty-nine in ...
Massachusetts General Laws - Collection of Local Taxes - Chapter 60, Section 3C City or town scholarship fund; donation; deposits; distribution . Section 3C. Any city or town which accepts the provisions of this section or has previously ...
Massachusetts General Laws - Collection of Local Taxes - Chapter 60, Section 3D City or town aid to elderly and disabled taxation fund; voluntary check off donations . Section 3D. A city or town which accepts the provisions ...
Massachusetts General Laws - Collection of Local Taxes - Chapter 60, Section 4, 5 Repealed, 1963, 160, Sec. 26 . ...
Massachusetts General Laws - Collection of Local Taxes - Chapter 60, Section 6 Books containing tax lists; duty to keep . Section 6. The collector shall make and keep the book containing the tax list committed to him ...
Massachusetts General Laws - Collection of Local Taxes - Chapter 60, Section 7 Cash books . Section 7. He shall also keep a cash book, in which he shall enter all sums paid to him, as received, specifying ...
Massachusetts General Laws - Collection of Local Taxes - Chapter 60, Section 8 Collector’s books as municipal property; open to examination . Section 8. All books kept by the collector, which shall be approved as to form by ...
Massachusetts General Laws - Collection of Local Taxes - Chapter 60, Section 9 Repealed, 1976, 451 . ...
Massachusetts General Laws - Collection of Local Taxes - Chapter 60, Section 10, 11 Repealed, 1923, 128, Sec. 2 . ...
Massachusetts General Laws - Collection of Local Taxes - Chapter 60, Section 12 Custody of books, etc.; demand for . Section 12. A town clerk or an assessor, having knowledge of any accounts, records or papers relating to ...
Massachusetts General Laws - Collection of Local Taxes - Chapter 60, Section 13 Necessity and duty to give bond . Section 13. The collector shall, before the commitment to him of any taxes of any year, or, if ...
Massachusetts General Laws - Collection of Local Taxes - Chapter 60, Section 14 Appointment; bond . Section 14. In towns, not cities, if, at the expiration of three years from the date of the commitment of tax lists ...
Massachusetts General Laws - Collection of Local Taxes - Chapter 60, Section 15 Fees of collector . Section 15. The following interest, charges and fees, and no other, when accrued, shall severally be added to the amount of ...
Massachusetts General Laws - Collection of Local Taxes - Chapter 60, Section 15A Repealed, 1963, 160, Sec. 27 . ...
Massachusetts General Laws - Collection of Local Taxes - Chapter 60, Section 16 Demand; statement of amount . Section 16. The collector shall, before selling the land of a resident, or non-resident, or distraining the goods of any ...
Massachusetts General Laws - Collection of Local Taxes - Chapter 60, Section 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 ...
Massachusetts General Laws - Collection of Local Taxes - Chapter 60, Section 18 Repealed, 1932, 54, Sec. 1 . ...
Massachusetts General Laws - Collection of Local Taxes - Chapter 60, Section 19 Special warrant for distress or imprisonment without demand, and for acceptance of early payments . Section 19. If the assessors are of the opinion that ...
Massachusetts General Laws - Collection of Local Taxes - Chapter 60, Section 20 Certificate of abatement . Section 20. If a person claims the benefit of an abatement, he shall exhibit to the collector demanding his taxes the ...
Massachusetts General Laws - Collection of Local Taxes - Chapter 60, Section 21 Error in name of person; collection from intended persons . Section 21. If, in the assessors’ lists or in their warrant and list committed to ...
Massachusetts General Laws - Collection of Local Taxes - Chapter 60, Section 22 Partial payments . Section 22. After the commitment of a tax, including assessments for betterments or other purposes, to a collector for collection, the owner ...
Massachusetts General Laws - Collection of Local Taxes - Chapter 60, Section 22A Separate tax bills or notices; partial payments on account; receipts . Section 22A. The collector may, and shall at the request at any time of ...
Massachusetts General Laws - Collection of Local Taxes - Chapter 60, Section 23 Filing certificates; releasing liens, etc. . Section 23. The collector of taxes for any city, or for any town having more than five thousand inhabitants, ...
Massachusetts General Laws - Collection of Local Taxes - Chapter 60, Section 23A Certificate of liens; fee schedule . Section 23A. In any city or town accepting the provisions of this section, prior to January first, nineteen hundred ...
Massachusetts General Laws - Collection of Local Taxes - Chapter 60, Section 23B Certificate of liens; fee schedule . Section 23B. In any city or town accepting the provisions of this section, the collector of taxes shall furnish ...
Massachusetts General Laws - Collection of Local Taxes - Chapter 60, Section 24 Levy by distress or seizure and sale; exemptions . Section 24. If a person refuses or neglects to pay his tax for fourteen days after ...
Massachusetts General Laws - Collection of Local Taxes - Chapter 60, Section 25 Detention of goods distrained; notice; sale . Section 25. The collector may keep the goods distrained, at the expense of the owner and, if they ...
Massachusetts General Laws - Collection of Local Taxes - Chapter 60, Section 26 Adjournment; notice . Section 26. The collector may once adjourn such sale for not more than three days, and he shall forthwith post a notice ...
Massachusetts General Laws - Collection of Local Taxes - Chapter 60, Section 27 Levy of tax on land by distress of stock and produce . Section 27. If a person is taxed for land in his occupation, but ...
Massachusetts General Laws - Collection of Local Taxes - Chapter 60, Section 28 Accounting for surplus . Section 28. The collector shall upon demand give a written account of every sale on distress or seizure and charges, and ...
Massachusetts General Laws - Collection of Local Taxes - Chapter 60, Section 29 Issuance of warrant to collect; hearing; imprisonment . Section 29. If a person refuses or neglects to pay his tax for fourteen days after demand, ...
Massachusetts General Laws - Collection of Local Taxes - Chapter 60, Section 30 Certificate of commitment . Section 30. A collector who commits a person to jail pursuant to a warrant to distrain or commit shall give to ...
Massachusetts General Laws - Collection of Local Taxes - Chapter 60, Section 31 Release of imprisoned taxpayers; proceedings . Section 31. The notice required by chapter two hundred and twenty-four to be given to a creditor may be ...
Massachusetts General Laws - Collection of Local Taxes - Chapter 60, Section 32 Liability of collector for taxes, etc., after discharge . Section 32. The collector shall be liable for the tax and the charges of imprisonment of ...
Massachusetts General Laws - Collection of Local Taxes - Chapter 60, Section 33 Aiding collector . Section 33. A collector who is resisted or impeded in the exercise of the duties of his office may require any suitable ...
Massachusetts General Laws - Collection of Local Taxes - Chapter 60, Section 34 Warrants; release after service; rearrest . Section 34. If a tax assessed upon a person remains unpaid for fourteen days after demand therefor, a warrant ...
Massachusetts General Laws - Collection of Local Taxes - Chapter 60, Section 34A Bond; release of delinquent taxpayer from custody . Section 34A. A person shall not be committed to jail for the non-payment of a tax, nor ...
Massachusetts General Laws - Collection of Local Taxes - Chapter 60, Section 35 Actions against delinquent taxpayers . Section 35. If a tax which has been committed to a collector remains unpaid after it has become due and ...
Massachusetts General Laws - Collection of Local Taxes - Chapter 60, Section 36 Collection from decedents’ estates . Section 36. If a person assessed for a tax dies or becomes insolvent before the payment thereof, or if a ...
Massachusetts General Laws - Collection of Local Taxes - Chapter 60, Section 37 Lien of taxes on land; duration; sale; title . Section 37. Taxes assessed upon land, including those assessed under sections twelve, thirteen and fourteen of ...
Massachusetts General Laws - Collection of Local Taxes - Chapter 60, Section 37A Sales, etc., that cannot be legally made; statements by collectors . Section 37A. If at any time while a lien established by section thirty-seven of ...
Massachusetts General Laws - Collection of Local Taxes - Chapter 60, Section 37B Certification of amounts necessary for taking land under Sec. 37 . Section 37B. The collector of taxes shall certify in writing to the board of ...
Massachusetts General Laws - Collection of Local Taxes - Chapter 60, Section 38 Mortgagees; notice requiring demand for payment . Section 38. If a mortgagee of land situated in the place of his residence, before July first of ...
Massachusetts General Laws - Collection of Local Taxes - Chapter 60, Section 39 Service of tax notice; designating place . Section 39. If a mortgagee or an owner of land causes a notice, designating a place in the ...
Massachusetts General Laws - Collection of Local Taxes - Chapter 60, Section 40 Notice of sale;contents . Section 40. The collector shall give notice by publication of the time and place of sale of land for nonpayment of ...
Massachusetts General Laws - Collection of Local Taxes - Chapter 60, Section 41 Description in case of change of local name . Section 41. If land to be sold is situated in a town the name of which ...
Massachusetts General Laws - Collection of Local Taxes - Chapter 60, Section 42 Notice of sale; posting . Section 42. The collector shall, fourteen days before the sale, post a notice similar to that required by section forty ...
Massachusetts General Laws - Collection of Local Taxes - Chapter 60, Section 43 Conduct of sale, etc. . Section 43. If the taxes are not paid, the collector shall, at the time and place appointed for the sale, ...
Massachusetts General Laws - Collection of Local Taxes - Chapter 60, Section 44 Adjournment . Section 44. The collector may adjourn the sale from time to time not exceeding seven days in all, and shall give notice of ...
Massachusetts General Laws - Collection of Local Taxes - Chapter 60, Section 45 Collector’s deed; contents; effect . Section 45. The collector shall execute and deliver to the purchaser a deed of the land, stating the cause of ...
Massachusetts General Laws - Collection of Local Taxes - Chapter 60, Section 46 Defective titles; reimbursement of purchasers; reassessment . Section 46. If it subsequently appears that, by reason of an error, omission or informality in the assessment ...
Massachusetts General Laws - Collection of Local Taxes - Chapter 60, Section 47 Tax title owners; filing required statements . Section 47. Whoever has a title to land under a sale for non-payment of taxes or other assessment ...
Massachusetts General Laws - Collection of Local Taxes - Chapter 60, Section 48 Insufficient bids; municipality as purchaser; collector’s duties . Section 48. If at the time and place of sale no person bids for the land offered ...
Massachusetts General Laws - Collection of Local Taxes - Chapter 60, Section 49 Purchase price unpaid; validity of sale . Section 49. If the purchaser fails to pay the collector within twenty days after the sale the amount ...
Massachusetts General Laws - Collection of Local Taxes - Chapter 60, Section 50 Municipalities as purchasers; deeds; tax title accounts; foreclosures . Section 50. If the town becomes the purchaser, the deed to it, in addition to the ...
Massachusetts General Laws - Collection of Local Taxes - Chapter 60, Section 50A Municipalities; land held under tax sales; protecting interests . Section 50A. In the event of the filing of a certificate under clause (38) of section ...
Massachusetts General Laws - Collection of Local Taxes - Chapter 60, Section 50B Municipalities; foreclosure proceedings; appropriations . Section 50B. Every city or town shall include in its annual budget the amount estimated by its treasurer as the ...
Massachusetts General Laws - Collection of Local Taxes - Chapter 60, Section 51 Several parcels of small value; sale together . Section 51. If unimproved and unoccupied land does not exceed four thousand square feet in area, or ...
Massachusetts General Laws - Collection of Local Taxes - Chapter 60, Section 52 Management and sale of land acquired for taxes . Section 52. Cities and towns may make regulations for the possession, management and sale of land ...
Massachusetts General Laws - Collection of Local Taxes - Chapter 60, Section 53 Taking for taxes; notice . Section 53. If a tax on land is not paid within fourteen days after demand therefor and remains unpaid at ...
Massachusetts General Laws - Collection of Local Taxes - Chapter 60, Section 54 Instrument of taking; form; contents; effect . Section 54. The instrument of taking shall be under the hand and seal of the collector and shall ...
Massachusetts General Laws - Collection of Local Taxes - Chapter 60, Section 55 Fees for taking . Section 55. If land has been so taken there shall be allowed to the collector and added to the tax the ...
Massachusetts General Laws - Collection of Local Taxes - Chapter 60, Section 56 Taking in name of one of several owners; extent of taking . Section 56. The assessment, sale or taking may be made in the name ...
Massachusetts General Laws - Collection of Local Taxes - Chapter 60, Section 57 Affidavit of collector, etc.; evidence . Section 57. The affidavit of the collector, deputy collector or disinterested person reciting the proceedings required by law in ...
Massachusetts General Laws - Collection of Local Taxes - Chapter 60, Section 57A Payment by check not duly paid; penalty . Section 57A. If any check in payment of any tax, interest, penalty, fee or other charge imposed ...
Massachusetts General Laws - Collection of Local Taxes - Chapter 60, Section 58 Payments by mortgagee; addition to debt . Section 58. If the whole or any portion of a tax on land remains unpaid after it is ...
Massachusetts General Laws - Collection of Local Taxes - Chapter 60, Section 59 Payments by mortgagors or mortgagees . Section 59. If a tax on land is assessed to a mortgagor and mortgagee separately, any part thereof remaining ...
Massachusetts General Laws - Collection of Local Taxes - Chapter 60, Section 60 Payments by other than fee owners . Section 60. If a person other than the owner of the fee rightfully pays the taxes assessed on ...
Massachusetts General Laws - Collection of Local Taxes - Chapter 60, Section 61 Taxes subsequent to sale or taking . Section 61. Whenever a town shall have purchased or taken real estate for payment of taxes the lien ...
Massachusetts General Laws - Collection of Local Taxes - Chapter 60, Section 61A Lands subject to tax titles held by municipalities; taking for nonpayment of taxes . Section 61A. Anything contained in section sixty-one to the contrary notwithstanding, ...
Massachusetts General Laws - Collection of Local Taxes - Chapter 60, Section 62 Land taken or sold for taxes; redemption . Section 62. Any person having an interest in land taken or sold for nonpayment of taxes, including ...
Massachusetts General Laws - Collection of Local Taxes - Chapter 60, Section 62A Municipalities; payment agreements . Section 62A. Municipalities may by bylaw or ordinance authorize payment agreements between the treasurer and persons entitled to redeem parcels in ...
Massachusetts General Laws - Collection of Local Taxes - Chapter 60, Section 63 Payments to treasurer instead of purchaser; certificate of release . Section 63. The treasurer shall receive money paid to him instead of the purchaser or ...
Massachusetts General Laws - Collection of Local Taxes - Chapter 60, Section 64 Absolute title after foreclosure . Section 64. The title conveyed by a tax collector’s deed or by a taking of land for taxes shall be ...
Massachusetts General Laws - Collection of Local Taxes - Chapter 60, Section 65 Rights of redemption; petition for foreclosure; legal fees . Section 65. Except as provided in section sixty-two, whoever then holds the title to land acquired ...
Massachusetts General Laws - Collection of Local Taxes - Chapter 60, Section 66 Title examinations; notice . Section 66. Upon the filing of such a petition the court shall forthwith cause to be made by one of its ...
Massachusetts General Laws - Collection of Local Taxes - Chapter 60, Section 67 Default . Section 67. After the return day fixed, to be at least twenty days after the time of the actual issuance of notice, the ...
Massachusetts General Laws - Collection of Local Taxes - Chapter 60, Section 68 Answer; offer of redemption; hearing . Section 68. Any person claiming an interest, on or before the return day or within such further time as ...
Massachusetts General Laws - Collection of Local Taxes - Chapter 60, Section 69 Decree barring redemption; vacating decree; petition . Section 69. If a default is entered under section sixty-seven, or if redemption is not made within the ...
Massachusetts General Laws - Collection of Local Taxes - Chapter 60, Section 69A Decree barring redemption; time for vacating decree entered by person other than petitioner . Section 69A. No petition to vacate a decree of foreclosure entered ...
Massachusetts General Laws - Collection of Local Taxes - Chapter 60, Section 70 Validity of title; questioning; decree of court . Section 70. If a person claiming an interest desires to raise any question concerning the validity of ...
Massachusetts General Laws - Collection of Local Taxes - Chapter 60, Section 71 Jury trials; waiver; framing issues . Section 71. Any party may claim a jury trial on or before the return day, or within such further ...
Massachusetts General Laws - Collection of Local Taxes - Chapter 60, Section 72 Questions of law reported . Section 72. Questions of law may be reported by the court or taken to the supreme judicial court for revision ...
Massachusetts General Laws - Collection of Local Taxes - Chapter 60, Section 73 Costs and fees; deposit by petitioner . Section 73. The petitioner, at the time of filing his petition, shall deposit with the recorder a sum ...
Massachusetts General Laws - Collection of Local Taxes - Chapter 60, Section 74 Repealed, 1973, 515, Sec. 1 . ...
Massachusetts General Laws - Collection of Local Taxes - Chapter 60, Section 75 Practice and procedure . Section 75. Practice and procedure under sections sixty-four to seventy-three, inclusive, sections seventy-six, seventy-six A, and eighty B, not therein otherwise ...
Massachusetts General Laws - Collection of Local Taxes - Chapter 60, Section 76 Jurisdiction of land court; petition for redemption . Section 76. In addition to its jurisdiction to allow a party to redeem under section sixty-eight, the ...
Massachusetts General Laws - Collection of Local Taxes - Chapter 60, Section 76A Partial redemption; divided lands . Section 76A. If real estate has been divided by sale, mortgage, upon a petition for partition or otherwise and such ...
Massachusetts General Laws - Collection of Local Taxes - Chapter 60, Section 76B Errors or irregularities in water, sewer use or municipal light rates and charges . Section 76B. Errors or irregularities in respect to water, sewer use ...
Massachusetts General Laws - Collection of Local Taxes - Chapter 60, Section 76C Tax titles held by towns; notice of assignments, redemptions or foreclosures . Section 76C. Whenever a tax title held by a town shall be assigned, ...
Massachusetts General Laws - Collection of Local Taxes - Chapter 60, Section 77 Foreclosure by municipalities; tax titles; covenants calling for money payments by owners . Section 77. After foreclosure by a town of the rights of redemption ...
Massachusetts General Laws - Collection of Local Taxes - Chapter 60, Section 77A Sale by municipalities; land acquired through foreclosure; recording deeds . Section 77A. In case of the sale of land acquired by a city or town ...
Massachusetts General Laws - Collection of Local Taxes - Chapter 60, Section 77B Management, sale, or lease by municipalities; land acquired through foreclosure or under Sec. 80; notice . Section 77B. The mayor of any city or the ...
Massachusetts General Laws - Collection of Local Taxes - Chapter 60, Section 78 Repealed, 1936, 194 . ...
Massachusetts General Laws - Collection of Local Taxes - Chapter 60, Section 79 Sale without foreclosure; inquiries . Section 79. After ninety days from the taking or purchase by a town of any parcels of land for non-payment ...
Massachusetts General Laws - Collection of Local Taxes - Chapter 60, Section 80 Lack of or inadequate bids; sales without foreclosure . Section 80. If no person bids at such a sale or if no bid deemed adequate ...
Massachusetts General Laws - Collection of Local Taxes - Chapter 60, Section 80A Title to land conveyed under Sec. 79 or Sec. 80; questioning barred . Section 80A. Any person, having a right of redemption or any other ...
Massachusetts General Laws - Collection of Local Taxes - Chapter 60, Section 80B Title acquired under Sec. 79 or Sec. 80; petition to establish; procedure . Section 80B. The holder of a title acquired under section seventy-nine or ...
Massachusetts General Laws - Collection of Local Taxes - Chapter 60, Section 80C Title to land conveyed under Sec. 79 or Sec. 80; curing defects . Section 80C. When any city or town has conveyed or sold any ...
Massachusetts General Laws - Collection of Local Taxes - Chapter 60, Section 81 Repealed, 1925, 241, Sec. 8 . ...
Massachusetts General Laws - Collection of Local Taxes - Chapter 60, Section 81A Land with unoccupied buildings; inspection; abandonment; foreclosure of rights of redemption . Section 81A. Whenever a city or town shall have purchased or taken land ...
Massachusetts General Laws - Collection of Local Taxes - Chapter 60, Section 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 . ...
Massachusetts General Laws - Collection of Local Taxes - Chapter 60, Section 82 Notice to holder of invalid tax title; release of interest . Section 82. If a collector has reasonable cause to believe that the title to ...
Massachusetts General Laws - Collection of Local Taxes - Chapter 60, Section 83 Failure to release interest; recording affidavit of notice by collector . Section 83. If, within thirty days after such notice, such holder of the tax ...
Massachusetts General Laws - Collection of Local Taxes - Chapter 60, Section 84 Reassessment or collection of taxes where title invalid; disclaimer by municipality of title . Section 84. If the collector has reasonable cause to believe that ...
Massachusetts General Laws - Collection of Local Taxes - Chapter 60, Section 84A Certificates of invalidity; refunds to tax holders . Section 84A. If a tax title is for any reason adjudged invalid by a court of competent ...
Massachusetts General Laws - Collection of Local Taxes - Chapter 60, Section 85 Taxes paid by co-tenants; lien on co-tenants’ interest . Section 85. A tenant in common or joint tenant, who pays the entire tax assessed upon ...
Massachusetts General Laws - Collection of Local Taxes - Chapter 60, Section 86 Enforcement of lien of co-tenant . Section 86. Such lien may be enforced in the manner provided in chapter two hundred and fifty-four for enforcing ...
Massachusetts General Laws - Collection of Local Taxes - Chapter 60, Section 87 Directions to collectors; ordinances or by-laws . Section 87. A city or town may, by ordinance or by-law, respectively, direct whether its collector shall exercise ...
Massachusetts General Laws - Collection of Local Taxes - Chapter 60, Section 88 Tax lists and warrants; posting by sheriff or deputies . Section 88. When the tax list and warrant of the assessors is committed to the ...
Massachusetts General Laws - Collection of Local Taxes - Chapter 60, Section 89 Fees of sheriff for collecting taxes . Section 89. If a person pays his tax within said thirty days, the officer shall receive from him ...
Massachusetts General Laws - Collection of Local Taxes - Chapter 60, Section 90 Treasurer as collector; warrants . Section 90. If a city or town appoints its treasurer as collector of taxes, he may issue his warrants to ...
Massachusetts General Laws - Collection of Local Taxes - Chapter 60, Section 91 Foreign corporation; non-resident; failure to pay taxes; restraint on business . Section 91. When any foreign corporation or non-resident person, doing business in the commonwealth, ...
Massachusetts General Laws - Collection of Local Taxes - Chapter 60, Section 92 Deputy collectors; appointment and removal; bookkeeping; reports; deposit and transfer of funds . Section 92. Any officer authorized to collect taxes may appoint and remove ...
Massachusetts General Laws - Collection of Local Taxes - Chapter 60, Section 93 Money due taxpayer from municipalities; withholding for delinquent taxes . Section 93. The treasurer or other disbursing officer of any town may, and if so ...
Massachusetts General Laws - Collection of Local Taxes - Chapter 60, Section 94 Accounts and receipts of collectors; exhibiting on request of municipal officers . Section 94. The aldermen or selectmen may require the collector once in two ...
Massachusetts General Laws - Collection of Local Taxes - Chapter 60, Section 95 Credits and payments to collectors . Section 95. The collector shall be credited with all sums abated; with all sums committed and thereafter apportioned under ...
Massachusetts General Laws - Collection of Local Taxes - Chapter 60, Section 96 Removal of collectors . Section 96. If a collector becomes incapacitated by reason of mental illness, absconds or removes from the town or in the ...
Massachusetts General Laws - Collection of Local Taxes - Chapter 60, Section 97 Accounts, records, etc., of collectors; audits; deposit with assessors; uncollected tax lists . Section 97. If a collector ceases to hold the office of collector ...
Massachusetts General Laws - Collection of Local Taxes - Chapter 60, Section 98 Back taxes; actions to recover . Section 98. No action to recover back a tax shall be maintained, except as provided in sections sixty and ...
Massachusetts General Laws - Collection of Local Taxes - Chapter 60, Section 99 Collectors; failure to exhibit accounts or receipts . Section 99. A collector who neglects or refuses to exhibit accounts or to produce receipts, as required ...
Massachusetts General Laws - Collection of Local Taxes - Chapter 60, Section 100 Collectors; failure to turn over accounts . Section 100. Violation by a collector, former collector, or an executor or administrator of a collector or former ...
Massachusetts General Laws - Collection of Local Taxes - Chapter 60, Section 101 Violations of Sec. 12 . Section 101. Violation of section twelve by a person of whom demand is made thereunder shall be punished by a ...
Massachusetts General Laws - Collection of Local Taxes - Chapter 60, Section 102 Collectors; violations of Sec. 2 or Sec. 8 . Section 102. Violation by a collector of section two or section eight shall be punished by ...
Massachusetts General Laws - Collection of Local Taxes - Chapter 60, Section 103 Failure to aid collector . Section 103. Whoever refuses or neglects to aid a collector when required under section thirty-three shall forfeit not more than ...
Massachusetts General Laws - Collection of Local Taxes - Chapter 60, Section 104 Exorbitant redemption charges . Section 104. Violation by any person of the last sentence of the second paragraph of section sixty-two shall be punished by ...
Massachusetts General Laws - Collection of Local Taxes - Chapter 60, Section 105 Forms . Section 105. Forms to be used in proceedings for the collection of taxes under this chapter and chapter fifty-nine and of all assessments ...
Massachusetts General Laws - Collection of Local Taxes - Chapter 60, Section 106 Repealed, 1985, 598, Sec. 2 . ...
Last modified: November 20, 2006 |