General Laws of Massachusetts - Chapter 60 Collection of Local Taxes

• Massachusetts General Laws - Definitions - Chapter 60, Section 1
  Terms used in this chapter shall, unless other meaning is clearly apparent from the context, or unless inconsistent with the manifest intent of the legislature,...
• Massachusetts General Laws - Collection; payment over; returns; abatement - Chapter 60, Section 2
  Every collector of taxes, constable, sheriff or deputy sheriff, receiving a tax list and warrant from the assessors, shall collect the taxes therein set forth,...
• Massachusetts General Laws - Banks designated to receive tax payments; agreements - Chapter 60, Section 2A
  The collector, with the approval of the city council in cities, the board of selectmen in towns and the town council in municipalities having a...
• Massachusetts General Laws - Municipal taxes; collection services; agreements; compensation; reports; accounting - Chapter 60, Section 2B
  For the purposes of collecting municipal taxes, the collector is authorized to enter into agreements with one or more private persons, companies, associations or corporations...
• Massachusetts General Laws - Assignment or transfer of tax receivables; conditions of sale; limitations - Chapter 60, Section 2C
  (a) For the purposes of this section, the following words shall have the following meaning: “Appropriate financial official”, the treasurer or collector of a municipality....
• Massachusetts General Laws - Tax bills; notices; affidavits of sending - Chapter 60, Section 3
  The collector shall forthwith, after receiving a tax list and warrant, send notice to each person assessed, resident or non-resident, of the amount of his...
• Massachusetts General Laws - Form of bill or notice; electronic format; notices for rates of utility fees; nonpolitical municipal informational material - Chapter 60, Section 3A
  (a) Each bill or notice shall be in a form approved by the commissioner and shall summarize the deadlines under section 59 of chapter 59...
• Massachusetts General Laws - Suspension of payment; assessments reduced by exemptions - Chapter 60, Section 3B
  A person entitled to exemption under clause seventeenth of section five of chapter fifty-nine in respect to any real estate upon which an assessment for...
• Massachusetts General Laws - City or town scholarship fund; donation; deposits; distribution - Chapter 60, Section 3C
  Any city or town which accepts the provisions of this section or has previously accepted chapter one hundred and ninety-four of the acts of nineteen...
• Massachusetts General Laws - City or town aid to elderly and disabled taxation fund; voluntary check off donations - Chapter 60, Section 3D
  A city or town which accepts the provisions of this section is hereby authorized, subject to the approval of the commissioner, to design and designate...
• Massachusetts General Laws - Application of partial payments - Chapter 60, Section 3E
  Partial payments of bills for taxes, excises or municipal charges and fees, including partial payments under sections 22 and 62, shall be applied first to...
• Massachusetts General Laws - Repealed, 1963, 160, Sec. 26 - Chapter 60, Section 4 5
  Repealed, 1963, 160, Sec.
• Massachusetts General Laws - Books containing tax lists; duty to keep - Chapter 60, Section 6
  The collector shall make and keep the book containing the tax list committed to him or, with the written approval of the commissioner of revenue,...
• Massachusetts General Laws - Cash books - Chapter 60, Section 7
  He shall also keep a cash book, in which he shall enter all sums paid to him, as received, specifying the total amount of tax,...
• Massachusetts General Laws - Collector’s books as municipal property; open to examination - Chapter 60, Section 8
  All books kept by the collector, which shall be approved as to form by the commissioner, shall be furnished by, and be the property of,...
• Massachusetts General Laws - Repealed, 1976, 451 - Chapter 60, Section 9
  Repealed, 1976,
• Massachusetts General Laws - Repealed, 1923, 128, Sec. 2 - Chapter 60, Section 10 11
  Repealed, 1923, 128, Sec.
• Massachusetts General Laws - Custody of books, etc.; demand - Chapter 60, Section 12
  A town clerk or an assessor, having knowledge of any accounts, records or papers relating to taxes in his town which should be in his...
• Massachusetts General Laws - Necessity and duty to give bond - Chapter 60, Section 13
  The collector shall, before the commitment to him of any taxes of any year, or, if he is a city or town collector under section...
• Massachusetts General Laws - Special collector; bond - Chapter 60, Section 14
  In towns, not cities, if, at the expiration of three years from the date of the commitment of tax lists and warrant to a collector...
• Massachusetts General Laws - Fees of collector - Chapter 60, Section 15
  The following interest, charges and fees, and no other, when accrued, shall severally be added to the amount of the tax and collected as a...
• Massachusetts General Laws - Repealed, 1963, 160, Sec. 27 - Chapter 60, Section 15A
  Repealed, 1963, 160, Sec.
• Massachusetts General Laws - Demand for payment of tax prior to sale of land, distraining of goods or arrest; statement of amount - Chapter 60, Section 16
  The collector shall, before selling the land of a resident, or non-resident, or distraining the goods of any person, or arresting him for his tax,...
• Massachusetts General Laws - Unpaid taxes; collection - Chapter 60, Section 17
  If any tax, betterment or special assessment remains unpaid fourteen days after demand therefor, the collector, in the case of any tax, betterment or special...
• Massachusetts General Laws - Repealed, 1932, 54, Sec. 1 - Chapter 60, Section 18
  Repealed, 1932, 54, Sec.
• Massachusetts General Laws - Special warrant for distress or imprisonment without demand, and for acceptance of early payments - Chapter 60, Section 19
  If the assessors are of the opinion that the credit of a person taxed is doubtful or that he is about to leave the commonwealth,...
• Massachusetts General Laws - Certificate of abatement - Chapter 60, Section 20
  If a person claims the benefit of an abatement, he shall exhibit to the collector demanding his taxes the certificate of such abatement authorized by...
• Massachusetts General Laws - Error in name of person; collection from intended persons - Chapter 60, Section 21
  If, in the assessors’ lists or in their warrant and list committed to the collector, there is an error in the name of a person...
• Massachusetts General Laws - Partial payments - Chapter 60, Section 22
  After the commitment of a tax, including assessments for betterments or other purposes, to a collector for collection, the owner of the estate or person...
• Massachusetts General Laws - Separate tax bills or notices; partial payments on account; receipts - Chapter 60, Section 22A
  The collector may, and shall at the request at any time of a person owning or having an interest in a parcel of land, issue...
• Massachusetts General Laws - Filing certificates; releasing liens, etc. - Chapter 60, Section 23
  The collector of taxes for any city, or for any town having more than five thousand inhabitants, as determined by the last preceding national or...
• Massachusetts General Laws - Certificate of liens; fee schedule; acceptance of section prior to Jan. 1, 1988 - Chapter 60, Section 23A
  In any city or town accepting the provisions of this section, prior to January first, nineteen hundred and eighty-eight, the collector of taxes shall furnish...
• Massachusetts General Laws - Certificate of liens; fee schedule - Chapter 60, Section 23B
  In any city or town accepting the provisions of this section, the collector of taxes shall furnish a certificate of liens as provided in section...
• Massachusetts General Laws - Levy by distress or seizure and sale; exemptions - Chapter 60, Section 24
  If a person refuses or neglects to pay his tax for fourteen days after demand, and after a warrant to collect and a warrant to...
• Massachusetts General Laws - Detention of goods distrained; notice; sale - Chapter 60, Section 25
  The collector may keep the goods distrained, at the expense of the owner and, if they are not redeemed by payment by the owner or...
• Massachusetts General Laws - Adjournment; notice - Chapter 60, Section 26
  The collector may once adjourn such sale for not more than three days, and he shall forthwith post a notice of such adjournment at the...
• Massachusetts General Laws - Levy of tax on land by distress of stock and produce - Chapter 60, Section 27
  If a person is taxed for land in his occupation, but of which he is not the owner, the collector, or his designee, after demand...
• Massachusetts General Laws - Accounting for surplus - Chapter 60, Section 28
  The collector shall upon demand give a written account of every sale on distress or seizure and charges, and pay to the owner any surplus...
• Massachusetts General Laws - Issuance of warrant to collect; hearing; imprisonment - Chapter 60, Section 29
  If a person refuses or neglects to pay his tax for fourteen days after demand, the collector shall issue a warrant to collect said tax...
• Massachusetts General Laws - Certificate of commitment - Chapter 60, Section 30
  A collector who commits a person to jail pursuant to a warrant to distrain or commit shall give to the keeper thereof a certificate signed...
• Massachusetts General Laws - Release of imprisoned taxpayers; proceedings - Chapter 60, Section 31
  The notice required by chapter two hundred and twenty-four to be given to a creditor may be given to any one of the assessors or...
• Massachusetts General Laws - Liability of collector for taxes, etc., after discharge - Chapter 60, Section 32
  The collector shall be liable for the tax and the charges of imprisonment of a person discharged, unless he arrested and committed such person within...
• Massachusetts General Laws - Aiding collector - Chapter 60, Section 33
  A collector who is resisted or impeded in the exercise of the duties of his office may require any suitable person to aid him.
• Massachusetts General Laws - Warrants; release after service; rearrest - Chapter 60, Section 34
  If a tax assessed upon a person remains unpaid for fourteen days after demand therefor, a warrant to collect shall issue, and, thereafter, a warrant...
• Massachusetts General Laws - Bond; release of delinquent taxpayer from custody - Chapter 60, Section 34A
  A person shall not be committed to jail for the non-payment of a tax, nor shall a person so committed be further detained therein, if...
• Massachusetts General Laws - Actions against delinquent taxpayers - Chapter 60, 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...
• Massachusetts General Laws - Collection from decedents’ estates - Chapter 60, Section 36
  If a person assessed for a tax dies or becomes insolvent before the payment thereof, or if a tax is assessed upon the estate of...
• Massachusetts General Laws - Lien of taxes on land; duration; sale; title - Chapter 60, Section 37
  Taxes assessed upon land, including those assessed under sections twelve, thirteen and fourteen of chapter fifty-nine, shall with all incidental charges and fees be a...
• Massachusetts General Laws - Sales, etc., that cannot be legally made; statements by collectors - Chapter 60, Section 37A
  If at any time while a lien established by section thirty-seven of this chapter or under chapter eighty or chapter eighty-three is in force, a...
• Massachusetts General Laws - Certification of amounts necessary for taking land under Sec. 37 - Chapter 60, Section 37B
  The collector of taxes shall certify in writing to the board of assessors the amounts necessary for the taking of land under the provisions of...
• Massachusetts General Laws - Mortgagees; notice requiring demand for payment - Chapter 60, Section 38
  If a mortgagee of land situated in the place of his residence, before July first of the year in which the tax is assessed, gives...
• Massachusetts General Laws - Service of tax notice; designating place - Chapter 60, Section 39
  If a mortgagee or an owner of land causes a notice, designating a place in the town where such land lies at which all papers...
• Massachusetts General Laws - Notice of sale; contents - Chapter 60, Section 40
  The collector shall give notice by publication of the time and place of sale of land for nonpayment of taxes. Such notice shall contain a...
• Massachusetts General Laws - Description in case of change of local name - Chapter 60, Section 41
  If land to be sold is situated in a town the name of which has been changed by law within three years preceding the sale,...
• Massachusetts General Laws - Notice of sale; posting - Chapter 60, Section 42
  The collector shall, fourteen days before the sale, post a notice similar to that required by section forty in two or more convenient and public
• Massachusetts General Laws - Conduct of sale, etc. - Chapter 60, Section 43
  If the taxes are not paid, the collector shall, at the time and place appointed for the sale, sell by public auction, for the amount...
• Massachusetts General Laws - Adjournment - Chapter 60, Section 44
  The collector may adjourn the sale from time to time not exceeding seven days in all, and shall give notice of every adjournment by a...
• Massachusetts General Laws - Collector’s deed; contents; effect - Chapter 60, Section 45
  The collector shall execute and deliver to the purchaser a deed of the land, stating the cause of sale, the price for which the land...
• Massachusetts General Laws - Defective titles; reimbursement of purchasers; reassessment - Chapter 60, Section 46
  If it subsequently appears that, by reason of an error, omission or informality in the assessment or the sale, the purchaser has no claim upon...
• Massachusetts General Laws - Tax title owners; filing required statements - Chapter 60, Section 47
  Whoever has a title to land under a sale for non-payment of taxes or other assessment and is a resident of the town where such...
• Massachusetts General Laws - Insufficient bids; municipality as purchaser; collector’s duties - Chapter 60, Section 48
  If at the time and place of sale no person bids for the land offered for sale an amount equal to the tax and charges,...
• Massachusetts General Laws - Purchase price unpaid; validity of sale - Chapter 60, Section 49
  If the purchaser fails to pay the collector within twenty days after the sale the amount bid by him, the sale shall be void, and...
• Massachusetts General Laws - Municipalities as purchasers; deeds; tax title accounts; foreclosures - Chapter 60, Section 50
  If the town becomes the purchaser, the deed to it, in addition to the statements required by section forty-five, shall set forth the fact that...
• Massachusetts General Laws - Municipalities; land held under tax sales; protecting interests - Chapter 60, Section 50A
  In the event of the filing of a certificate under clause (38) of section five of chapter forty in respect to any particular real estate...
• Massachusetts General Laws - Municipalities; foreclosure proceedings; appropriations - Chapter 60, Section 50B
  Every city or town shall include in its annual budget the amount estimated by its treasurer as the amount necessary for land court proceedings for...
• Massachusetts General Laws - Several parcels of small value; sale together - Chapter 60, Section 51
  If unimproved and unoccupied land does not exceed four thousand square feet in area, or is laid out in lots or parcels no one of...
• Massachusetts General Laws - Management and sale of land acquired for taxes - Chapter 60, Section 52
  Cities and towns may make regulations for the possession, management and sale of land purchased or taken for taxes, not inconsistent with law, regulations promulgated...
• Massachusetts General Laws - Taking for taxes; notice - Chapter 60, Section 53
  If a tax on land is not paid within fourteen days after demand therefor and remains unpaid at the date of taking, the collector may...
• Massachusetts General Laws - Instrument of taking; form; contents; effect - Chapter 60, Section 54
  The instrument of taking shall be under the hand and seal of the collector and shall contain a statement of the cause of taking, a...
• Massachusetts General Laws - Fees for taking - Chapter 60, Section 55
  If land has been so taken there shall be allowed to the collector and added to the tax the charges and fees fixed by section...
• Massachusetts General Laws - Taking in name of one of several owners; extent of taking - Chapter 60, Section 56
  The assessment, sale or taking may be made in the name of one or more of the record owners at the date of assessment, and...
• Massachusetts General Laws - Affidavit of collector, etc.; evidence - Chapter 60, Section 57
  The affidavit of the collector, deputy collector or disinterested person reciting the proceedings required by law in the sale of land for taxes, with copies...
• Massachusetts General Laws - Payment by check not duly paid; penalty - Chapter 60, Section 57A
  If any check in payment of any tax, interest, penalty, fee or other charge imposed under chapters fifty-nine to sixty-one A, inclusive, or chapter eighty...
• Massachusetts General Laws - Payments by mortgagee; addition to debt - Chapter 60, Section 58
  If the whole or any portion of a tax on land remains unpaid after it is due, the holder of a mortgage upon the land...
• Massachusetts General Laws - Payments by mortgagors or mortgagees - Chapter 60, Section 59
  If a tax on land is assessed to a mortgagor and mortgagee separately, any part thereof remaining unpaid on October first following its assessment may...
• Massachusetts General Laws - Payments by other than fee owners - Chapter 60, Section 60
  If a person other than the owner of the fee rightfully pays the taxes assessed on land to the collector or treasurer, before a taking...
• Massachusetts General Laws - Taxes subsequent to sale or taking - Chapter 60, Section 61
  Whenever a town shall have purchased or taken real estate for payment of taxes the lien of the town on such real estate for all...
• Massachusetts General Laws - Lands subject to tax titles held by municipalities; taking for nonpayment of taxes - Chapter 60, Section 61A
  Anything contained in section sixty-one to the contrary notwithstanding, if a tax is a lien on land only part of which is subject to a...
• Massachusetts General Laws - Land taken or sold for taxes; redemption - Chapter 60, Section 62
  Any person having an interest in land taken or sold for nonpayment of taxes, including those assessed under sections twelve, thirteen and fourteen of chapter...
• Massachusetts General Laws - Municipalities; payment agreements - Chapter 60, Section 62A
  Municipalities may by bylaw or ordinance authorize payment agreements between the treasurer and persons entitled to redeem parcels in tax title. Such agreements shall be...
• Massachusetts General Laws - Payments to treasurer instead of purchaser; certificate of release - Chapter 60, Section 63
  The treasurer shall receive money paid to him instead of the purchaser or assignee of a tax title, if the amount tendered equals the amount...
• Massachusetts General Laws - Absolute title after foreclosure - Chapter 60, Section 64
  The title conveyed by a tax collector’s deed or by a taking of land for taxes shall be absolute after foreclosure of the right of...
• Massachusetts General Laws - Rights of redemption; petition for foreclosure; legal fees - Chapter 60, Section 65
  Except as provided in section sixty-two, whoever then holds the title to land acquired by a sale or taking for taxes may bring a petition...
• Massachusetts General Laws - Title examinations; notice - Chapter 60, Section 66
  Upon the filing of such a petition the court shall forthwith cause to be made by one of its official examiners an examination of the...
• Massachusetts General Laws - Default - Chapter 60, Section 67
  After the return day fixed, to be at least twenty days after the time of the actual issuance of notice, the court shall, if satisfied...
• Massachusetts General Laws - Answer; offer of redemption; hearing - Chapter 60, Section 68
  Any person claiming an interest, on or before the return day or within such further time as may on motion be allowed by the court,...
• Massachusetts General Laws - Decree barring redemption; vacating decree; petition - Chapter 60, Section 69
  If a default is entered under section sixty-seven, or if redemption is not made within the time and upon the terms fixed by the court...
• Massachusetts General Laws - Decree barring redemption; time for vacating decree entered by person other than petitioner - Chapter 60, Section 69A
  No petition to vacate a decree of foreclosure entered under section sixty-nine and no proceeding at law or in equity for reversing or modifying such...
• Massachusetts General Laws - Validity of title; questioning; decree of court - Chapter 60, Section 70
  If a person claiming an interest desires to raise any question concerning the validity of such a title, he shall do so by answer filed...
• Massachusetts General Laws - Jury trials; waiver; framing issues - Chapter 60, Section 71
  Any party may claim a jury trial on or before the return day, or within such further time as may on motion be allowed by...
• Massachusetts General Laws - Questions of law reported - Chapter 60, Section 72
  Questions of law may be reported by the court or taken to the supreme judicial court for revision by any party aggrieved, in the same...
• Massachusetts General Laws - Costs and fees; deposit by petitioner - Chapter 60, Section 73
  The petitioner, at the time of filing his petition, shall deposit with the recorder a sum sufficient to cover the costs of the proceedings as...
• Massachusetts General Laws - Repealed, 1973, 515, Sec. 1 - Chapter 60, Section 74
  Repealed, 1973, 515, Sec.
• Massachusetts General Laws - Practice and procedure - Chapter 60, 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 provided for, shall conform as nearly...
• Massachusetts General Laws - Jurisdiction of land court; petition for redemption - Chapter 60, Section 76
  In addition to its jurisdiction to allow a party to redeem under section sixty-eight, the land court shall have jurisdiction as to redemption in all...
• Massachusetts General Laws - Partial redemption; divided lands - Chapter 60, Section 76A
  If real estate has been divided by sale, mortgage, upon a petition for partition or otherwise and such division has been duly recorded in the...
• Massachusetts General Laws - Errors or irregularities in water, sewer use or municipal light rates and charges - Chapter 60, Section 76B
  Errors or irregularities in respect to water, sewer use or municipal light rates and charges included in a tax title account, including interest and costs,...
• Massachusetts General Laws - Tax titles held by towns; notice of assignments, redemptions or foreclosures - Chapter 60, Section 76C
  Whenever a tax title held by a town shall be assigned, or the land subject to a tax title so held shall be redeemed or...
• Massachusetts General Laws - Foreclosure by municipalities; tax titles; covenants calling for money payments by owners - Chapter 60, Section 77
  After foreclosure by a town of the rights of redemption under a tax title or taking, as hereinbefore provided, the land shall thereafter be held...
• Massachusetts General Laws - Sale by municipalities; land acquired through foreclosure; recording deeds - Chapter 60, Section 77A
  In case of the sale of land acquired by a city or town through foreclosure under any provision of this chapter, the purchaser shall be...
• Massachusetts General Laws - Management, sale, or lease by municipalities; land acquired through foreclosure or under Sec. 80; notice - Chapter 60, Section 77B
  The mayor of any city or the selectmen of any town which holds property acquired by foreclosure of tax titles or acquired under section eighty...
• Massachusetts General Laws - Deeds accepted by municipalities in lieu of foreclosure; taxes - Chapter 60, Section 77C
  Cities and towns, acting through their legislative bodies, may accept a deed, in which all persons who have an interest in title join as grantors,...
• Massachusetts General Laws - Repealed, 1936, 194 - Chapter 60, Section 78
  Repealed, 1936,
• Massachusetts General Laws - Sale without foreclosure; inquiries - Chapter 60, Section 79
  After ninety days from the taking or purchase by a town of any parcels of land for non-payment of taxes, the commissioner may, and on...
• Massachusetts General Laws - Lack of or inadequate bids; sales without foreclosure - Chapter 60, Section 80
  If no person bids at such a sale or if no bid deemed adequate by the treasurer is made thereat and if the sale has...
• Massachusetts General Laws - Title to land conveyed under Sec. 79 or Sec. 80; questioning barred - Chapter 60, Section 80A
  Any person, having a right of redemption or any other interest in the land conveyed or purporting to be conveyed under section seventy-nine or section...
• Massachusetts General Laws - Title acquired under Sec. 79 or Sec. 80; petition to establish; procedure - Chapter 60, Section 80B
  The holder of a title acquired under section seventy-nine or eighty, whether acquired before or after the effective date of this section, may file in...
• Massachusetts General Laws - Title to land conveyed under Sec. 79 or Sec. 80; curing defects - Chapter 60, Section 80C
  When any city or town has conveyed or sold any land under section seventy-nine or section eighty by an instrument in writing conveying or purporting...
• Massachusetts General Laws - Repealed, 1925, 241, Sec. 8 - Chapter 60, Section 81
  Repealed, 1925, 241, Sec.
• Massachusetts General Laws - Land with unoccupied buildings; inspection; abandonment; foreclosure of rights of redemption - Chapter 60, Section 81A
  Whenever a city or town shall have purchased or taken land for non-payment of taxes under section forty-three or fifty-three, respectively, and the treasurer of...
• Massachusetts General Laws - 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 - Chapter 60, Section 81B
  Whenever a city or town shall have purchased or taken land for nonpayment of taxes under section 43 or 53, and the treasurer of the...
• Massachusetts General Laws - Notice to holder of invalid tax title; release of interest - Chapter 60, Section 82
  If a collector has reasonable cause to believe that the title to land sold for non-payment of taxes or of assessments, a lien for which...
• Massachusetts General Laws - Failure to release interest; recording affidavit of notice by collector - Chapter 60, Section 83
  If, within thirty days after such notice, such holder of the tax title does not comply therewith, the collector shall cause a copy thereof, with...
• Massachusetts General Laws - Reassessment or collection of taxes where title invalid; disclaimer by municipality of title - Chapter 60, Section 84
  If the collector has reasonable cause to believe that a tax title, held by a town under a sale or taking for non-payment of a...
• Massachusetts General Laws - Certificates of invalidity; refunds to tax holders - Chapter 60, Section 84A
  If a tax title is for any reason adjudged invalid by a court of competent jurisdiction, the clerk, upon request, shall issue a certificate to...
• Massachusetts General Laws - Taxes paid by co-tenants; lien on co-tenants’ interest - Chapter 60, Section 85
  A tenant in common or joint tenant, who pays the entire tax assessed upon land held jointly or in common, shall have a lien upon...
• Massachusetts General Laws - Enforcement of lien of co-tenant - Chapter 60, Section 86
  Such lien may be enforced in the manner provided in chapter two hundred and fifty-four for enforcing liens on buildings and land under written contracts...
• Massachusetts General Laws - Directions to collectors; ordinances or by-laws - Chapter 60, Section 87
  A city or town may, by ordinance or by-law, respectively, direct whether its collector shall exercise the power of sale or the power of taking...
• Massachusetts General Laws - Tax lists and warrants; posting by sheriff or deputies - Chapter 60, Section 88
  When the tax list and warrant of the assessors is committed to the sheriff or his deputy, he shall forthwith post, in some public place...
• Massachusetts General Laws - Fees of sheriff for collecting taxes - Chapter 60, 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...
• Massachusetts General Laws - Treasurer as collector; warrants - Chapter 60, Section 90
  If a city or town appoints its treasurer as collector of taxes, he may issue his warrants to collect to a deputy collector, returnable in...
• Massachusetts General Laws - Foreign corporation; non-resident; failure to pay taxes; restraint on business - Chapter 60, Section 91
  When any foreign corporation or non-resident person, doing business in the commonwealth, shall for sixty days neglect, refuse or omit to pay a tax lawfully...
• Massachusetts General Laws - Deputy collectors; appointment and removal; bookkeeping; reports; deposit and transfer of funds - Chapter 60, Section 92
  Any officer authorized to collect taxes may appoint and remove such deputies as such officer deems expedient. Each deputy so appointed shall keep a cash...
• Massachusetts General Laws - Money due taxpayer from municipalities; withholding for delinquent taxes - Chapter 60, Section 93
  The treasurer or other disbursing officer of any town may, and if so requested by the collector shall, withhold payment of any money payable to...
• Massachusetts General Laws - Accounts and receipts of collectors; exhibiting on request of municipal officers - Chapter 60, Section 94
  The aldermen or selectmen may require the collector once in two months to exhibit to them a true account of all money received on the...
• Massachusetts General Laws - Credits and payments to collectors - Chapter 60, 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...
• Massachusetts General Laws - Removal of collectors - Chapter 60, Section 96
  If a collector becomes incapacitated by reason of mental illness, absconds or removes from the town or in the judgment of the aldermen or selectmen...
• Massachusetts General Laws - Accounts, records, etc., of collectors; audits; deposit with assessors; uncollected tax lists - Chapter 60, Section 97
  If a collector ceases to hold the office of collector for any reason, all his accounts, records and papers, including his warrant, which relate to...
• Massachusetts General Laws - Back taxes; actions to recover - Chapter 60, Section 98
  No action to recover back a tax shall be maintained, except as provided in sections sixty and eighty-five, unless commenced within three months after payment...
• Massachusetts General Laws - Collectors; failure to exhibit accounts or receipts - Chapter 60, Section 99
  A collector who neglects or refuses to exhibit accounts or to produce receipts, as required under section ninety-four, shall forfeit to the town two and...
• Massachusetts General Laws - Collectors; failure to turn over accounts - Chapter 60, Section 100
  Violation by a collector, former collector, or an executor or administrator of a collector or former collector, of any provision of section nine, twelve or...
• Massachusetts General Laws - Violations of Sec. 12 - Chapter 60, Section 101
  Violation of section twelve by a person of whom demand is made thereunder shall be punished by a fine of not more than five hundred
• Massachusetts General Laws - Collectors; violations of Sec. 2 or Sec. 8 - Chapter 60, Section 102
  Violation by a collector of section two or section eight shall be punished by a fine of not less than three hundred dollars.
• Massachusetts General Laws - Failure to aid collector - Chapter 60, Section 103
  Whoever refuses or neglects to aid a collector when required under section thirty-three shall forfeit not more than ten dollars.
• Massachusetts General Laws - Exorbitant redemption charges - Chapter 60, Section 104
  Violation by any person of the last sentence of the second paragraph of section sixty-two shall be punished by a fine of not more than...
• Massachusetts General Laws - Forms - Chapter 60, Section 105
  Forms to be used in proceedings for the collection of taxes under this chapter and chapter fifty-nine and of all assessments which the collector is...
• Massachusetts General Laws - Repealed, 1985, 598, Sec. 2 - Chapter 60, Section 106
  Repealed, 1985, 598, Sec.

Last modified: September 11, 2015