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Mass. General Laws c.60

Collection of local taxes

This page links to an unofficial version of each section of G.L. c. 60.

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§ 1 Definitions 

Amended by St. 2024, c. 140, § 80, effective November 1, 2024

§ 2 Collection; payment over; returns; abatement 
§ 2A Banks designated to receive tax payments; agreements 
§ 2B Municipal taxes; collection services; agreements; compensation; reports; accounting 
§ 2C Assignment or transfer of tax receivables; conditions of sale; limitations 

Amended by St. 2024, c. 140, § 81, effective November 1, 2024

§ 3 Tax bills; notices; affidavits of sending 
§ 3A Form of bill or notice; electronic format; notices for rates of utility fees; nonpolitical municipal informational material 
§ 3C City or town scholarship fund; donation; deposits; distribution 
§ 3D City or town aid to elderly and disabled taxation fund; voluntary check off donations 
§ 3E Application of partial payments 
§ 3F Voluntary donation to municipal veterans assistance fund by designation on municipal property tax or motor vehicle excise bills 
§ 6 Books or electronically prepared records containing tax lists; duty to keep 
§ 7 Cash books 
§ 8 Collector's books as municipal property; open to examination 
§ 12 Custody of books, etc.; demand 
§ 13 Necessity and duty to give bond 
§ 14 Special collector; bond 
§ 15 Fees of collector 
§ 15B Tax title collection revolving fund 
§ 16 Demand for payment of tax prior to sale of land, distraining of goods or arrest; statement of amount 

Amended by St. 2024, c. 140, § 82, effective November 1, 2024

§ 17 Unpaid taxes; collection 
§ 19 Special warrant for distress or imprisonment without demand, and for acceptance of early payments 
§ 20 Certificate of abatement 
§ 21 Error in name of person; collection from intended persons 
§ 22 Partial payments 
§ 22A Separate tax bills or notices; partial payments on account; receipts 
§ 23 Filing certificates; releasing liens, etc. 
§ 23A Certificate of liens; fee schedule; acceptance of section prior to Jan. 1, 1988 
§ 23B Certificate of liens; fee schedule 
§ 24 Levy by distress or seizure and sale; exemptions 
§ 25 Detention of goods distrained; notice; sale 

Amended by St. 2024, c. 140, § 83, effective November 1, 2024

§ 26 Adjournment; notice 
§ 27 Levy of tax on land by distress of stock and produce 
§ 28 Accounting for surplus 
§ 29 Issuance of warrant to collect; hearing; imprisonment 
§ 30 Certificate of commitment 
§ 31 Release of imprisoned taxpayers; proceedings 
§ 32 Liability of collector for taxes, etc., after discharge 
§ 33 Aiding collector 
§ 34 Warrants; release after service; rearrest 
§ 34A Bond; release of delinquent taxpayer from custody 
§ 35 Actions against delinquent taxpayers 
§ 36 Collection from decedents' estates 
§ 37 Lien of taxes on land; duration; sale; title 
§ 37A Sales, etc., that cannot be legally made; statements by collectors 
§ 37B Certification of amounts necessary for taking land under Sec. 37 
§ 38 Mortgagees; notice requiring demand for payment 
§ 39 Service of tax notice; designating place 
§ 40 Notice of sale; contents 
§ 41 Description in case of change of local name 
§ 42 Notice of sale; posting 
§ 43 Conduct of sale, etc. 
§ 44 Adjournment 
§ 45 Collector's deed; contents; effect 
§ 46 Defective titles; reimbursement of purchasers; reassessment 
§ 47 Tax title owners; filing required statements 
§ 48 Insufficient bids; municipality as purchaser; collector's duties 
§ 49 Purchase price unpaid; validity of sale 
§ 50 Municipalities as purchasers; deeds; tax title accounts; foreclosures 
§ 50A Municipalities; land held under tax sales; protecting interests 
§ 50B Municipalities; foreclosure proceedings; appropriations 
§ 51 Several parcels of small value; sale together 
§ 52 Management and sale of land acquired for taxes 

Amended by St. 2024, c. 140, § 84, effective November 1, 2024

§ 53 Taking for taxes; notice 

Amended by St. 2024, c. 140, §§ 85-87, effective November 1, 2024

§ 54 Instrument of taking; form; contents; effect 
§ 55 Fees for taking 
§ 56 Taking in name of one of several owners; extent of taking 
§ 57 Affidavit of collector, etc.; evidence 
§ 57A Payment by check or electronic funds transfer not duly paid; penalty 
§ 58 Payments by mortgagee; addition to debt 
§ 59 Payments by mortgagors or mortgagees 
§ 60 Payments by other than fee owners 
§ 61 Taxes subsequent to sale or taking 
§ 61A Lands subject to tax titles held by municipalities; taking for nonpayment of taxes 
§ 62 Land taken or sold for taxes; redemption 

Amended by St. 2024, c. 140, § 88, effective November 1, 2024

§ 62A Municipalities; payment agreements 

Amended by St. 2024, c. 140, §§ 89-91, effective November 1, 2024

§ 63 Payments to treasurer instead of purchaser; certificate of release 
§ 64 Absolute title after foreclosure 

Amended by St. 2024, c. 140, § 92, effective November 1, 2024

§ 64A Sale or retention of property by municipality following final land court judgment foreclosing the right of redemption; excess equity; disputes 

Added by St. 2024, c. 140, § 93, effective November 1, 2024

§ 65 Rights of redemption; petition for foreclosure; legal fees 

Amended by St. 2024, c. 140, § 94, effective November 1, 2024

§ 66 Title examinations; notice 
§ 67 Default 
§ 68 Answer; offer of redemption; hearing 
§ 69 Decree barring redemption; vacating decree; petition 
§ 69A Decree barring redemption; time for vacating decree entered by person other than petitioner 

Amended by St. 2024, c. 140, § 95, effective November 1, 2024

§ 70 Validity of title; questioning; decree of court 
§ 71 Jury trials; waiver; framing issues 
§ 72 Questions of law reported 
§ 73 Costs and fees; deposit by petitioner 
§ 75 Practice and procedure 

Amended by St. 2024, c. 140, § 96, effective November 1, 2024

§ 76 Jurisdiction of land court; petition for redemption 
§ 76A Partial redemption; divided lands 
§ 76B Errors or irregularities in water, sewer use or municipal light rates and charges 
§ 76C Tax titles held by towns; notice of assignments, redemptions or foreclosures 
§ 77 Foreclosure by municipalities; tax titles; covenants calling for money payments by owners 
§ 77A Sale by municipalities; land acquired through foreclosure; recording deeds 
§ 77B Management, sale, or lease by municipalities; land acquired through foreclosure or under Sec. 80; notice 

Amended by St. 2024, c. 140, §§ 97-99, effective November 1, 2024

§ 77C Deeds accepted by municipalities in lieu of foreclosure; taxes 
§ 79 Sale without foreclosure; inquiries 

Amended by St.2022, c.356, effective April 2, 2023

§ 80 Lack of or inadequate bids; sales without foreclosure 
§ 80A Title to land conveyed under Sec. 79 or Sec. 80; questioning barred 
§ 80B Title acquired under Sec. 79 or Sec. 80; petition to establish; procedure 
§ 80C Title to land conveyed under Sec. 79 or Sec. 80; curing defects 
§ 81A Land with unoccupied buildings; inspection; abandonment; foreclosure of rights of redemption 
§ 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 
§ 82 Notice to holder of invalid tax title; release of interest 
§ 83 Failure to release interest; recording affidavit of notice by collector 
§ 84 Reassessment or collection of taxes where title invalid; disclaimer by municipality of title 
§ 84A Certificates of invalidity; refunds to tax holders 
§ 85 Taxes paid by co-tenants; lien on co-tenants' interest 
§ 86 Enforcement of lien of co-tenant 
§ 87 Directions to collectors; ordinances or by-laws 
§ 88 Tax lists and warrants; posting by sheriff or deputies 
§ 89 Fees of sheriff for collecting taxes 
§ 90 Treasurer as collector; warrants 
§ 91 Foreign corporation; non-resident; failure to pay taxes; restraint on business 
§ 92 Deputy collectors; appointment and removal; bookkeeping; reports; deposit and transfer of funds 
§ 93 Money due taxpayer from municipalities; withholding for delinquent taxes 
§ 94 Accounts and receipts of collectors; exhibiting on request of municipal officers 
§ 95 Credits and payments to collectors 
§ 96 Removal of collectors 
§ 97 Accounts, records, etc., of collectors; audits; deposit with assessors; uncollected tax lists 
§ 98 Back taxes; actions to recover 
§ 99 Collectors; failure to exhibit accounts or receipts 
§ 100 Collectors; failure to turn over accounts 
§ 101 Violations of Sec. 12 
§ 102 Collectors; violations of Sec. 2 or Sec. 8 
§ 103 Failure to aid collector 
§ 104 Exorbitant redemption charges 
§ 105 Forms 

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