| Date: | 12/17/2024 |
|---|---|
| Referenced Sources: | Land Court |
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Advisory
Advisory Call for Amicus Briefs
Table of Contents
Advisory
Worcester, ss
Tax Case NO. 22 TL 000447 (RBF)
City of Leominster, Petitioner v. Ann M. Corbett and Daniel H. Corbett, Respondents.
Before the court is an action pursuant to G. L c. 60, § § 64-73, 75-76, to foreclose on the right of redemption of a tax title for land and improvements in the city of Leominster (city). The city has filed its motion for entry of finding to set the terms required for redemption and for payment of legal fees. In order to set the terms for redemption, the court must determine the taxes owed and the statutory interest accrued on the amount owed pursuant to G.L. c. 60, § 62. In St. 2024, c. 140, § 88 (the Act), the Legislature amended § 62 to reduce the statutory interest rate from 16% to 8%. The effective date of the Act was November 1, 2024. At issue in the motion for entry of finding is whether and how this change in interest rate should be applied to a finding on these respondents. The Division of Local Services of the Massachusetts Department of Revenue (DOR) issued a bulletin in September 2024, BUL-2024-6, stating that “the reduced interest rate is only applicable for tax titles entered into on or after the effective date of this section of the Act.” Id. The court seeks the input of interested persons or entities on the application of the Act to these taxpayers in light of the November 1, 2024, effective date, including whether the Act applies retrospectively or prospectively, whether the Act applies to pending tax foreclosure proceedings, and, if so, at what point in time the Act so applies.
All submissions must be made to the court no later than February 18, 2025, addressed to Charles Brennan, Sessions Clerk, at the address of the Land Court. Copies of this Call for Amicus Briefs shall be sent to Office of the Attorney General, Real Estate Bar Association, Boston Bar Association, Massachusetts Bar Association, Massachusetts Municipal Association, Massachusetts Municipal Lawyers Association, Treasurers and Collectors Association, Community Legal Aid, Greater Boston Legal Services, New England Legal Foundation, Pioneer Public Interest Law Center, National Consumer Law Center, and Pacific Legal Foundation. Other interested parties may make submissions provided they state the party’s interest and are submitted by February 18, 2025.
SO ORDERED.
By the Court (Foster, J.) /s/ Robert B. Foster
Attest:
/s/ Deborah J. Patterson
Deborah J. Patterson, Recorder
Dated: December 17, 2024