General Laws of Massachusetts - Chapter 60 Collection of Local Taxes - 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 for his fees five per cent on the sum assessed; but if a tax remains unpaid after said thirty days, he shall collect it by distress or imprisonment, or by sale of land as a collector would do. The officer may also levy his fees for service and travel in the collection of each person’s tax, as in other cases of distress and commitment, or sale of land.

Section:  Previous  83  84  84A  85  86  87  88  89  90  91  92  93  94  95  96  Next

Last modified: September 11, 2015