General Laws of Massachusetts - Chapter 60 Collection of Local Taxes - 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 section thirteen of chapter eighty; with the amount of all assessments not apportioned to subsequent years which have been committed under section four of chapter eighty and subsequently recommitted to him to be added to the annual tax on the land; with the amount of taxes for which a judgment has been rendered by any court in favor of the city or town; with the amount of a claim for taxes allowed in favor of the city or town in bankruptcy or receivership cases; with the amount of taxes assessed upon any person committed to jail for non-payment of his tax within two years from the receipt of the tax list by the collector, and who has not paid his tax; with any sums which the town may see fit to abate to him, due from persons committed after the expiration of two years; with all sums withheld by the treasurer of a town under section ninety-three; subject to the provisions of sections forty-eight and fifty-five, with the amount of the taxes and costs, charges and fees where land has been purchased or taken by the town for non-payment of taxes; and upon certification in accordance with section sixty-one, with the amount of subsequent taxes which have become part of the terms of redemption in any tax title held by the town. When a collector is credited with the amount of taxes assessed upon any person committed to jail for the non-payment of his tax, who has not paid his tax, said collector shall also be paid and credited with the fees and charges which have become a part of said taxes and to which he or the officer acting under his warrant is entitled. A collector shall be discharged from liability upon his bond for failure to collect taxes committed to him for collection to the extent that the commissioner shall certify that such taxes are presently uncollectible because of judicial order or decree or because of the financial embarrassment of a public service corporation or because of similar reason and that such taxes are outstanding without fault of such collector; provided, that for the faithful performance of his duty to collect such taxes such collector shall forthwith give a separate bond in such form and sum as the commissioner may prescribe or approve.

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Last modified: September 11, 2015