- Land Court
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 town of Tyngsborough. The court previously issued a judgment foreclosing on the right of redemption, and thereafter allowed the defendant taxpayer’s motion to vacate, and issued a finding allowing redemption pursuant to G. L. c. 60, § 68. Redemption has not yet occurred in this case and the redemption period has been extended until such time as the court further orders. See G. L. c. 60, § 68. Following the issuance by the U.S. Supreme Court of Tyler v. Hennepin County, Minnesota, 598 U.S. 631, 143 S. Ct. 1369 (2023), which found the foreclosure of a tax title without payment of compensation to be an unconstitutional taking, the parties to the present action have questioned how, and whether, the Massachusetts tax title foreclosure procedure embodied in G. L. c. 60 can be implemented in a constitutional manner. The court recently denied the defendant taxpayer’s motion for summary judgment, which sought a judgment dismissing the present action on the ground that the issuance of a judgment of foreclosure of the tax title was a per se unconstitutional taking. The court ruled that the foreclosure of the right of redemption does not effect an unconstitutional taking unless the taking is without compensation. The plaintiff town of Tyngsborough has requested that the court issue a judgment in some manner requiring the sale of the subject premises with compensation to the defendant taxpayer for any surplus after the payment of outstanding taxes, fees and interest due to the town. The defendant taxpayer asserts that the Land Court is without authority to do so. In the absence of legislative changes, G. L. c. 60 does not address what post-foreclosure judgment remedies may be available to taxpayers for recovery of just compensation, although the “court may impose such other terms as justice and the circumstances warrant” in setting the terms of redemption. See G. L. c. 60, § 68. Accordingly, the court seeks the input of interested persons or entities on proposed remedies and forms of judgment prior to ruling on the town of Tyngsborough’s request. The court also seeks the input of interested persons or entities on the applicability of the Commonwealth’s existing eminent domain statutes, including without limitation G. L. c. 79, § 10, which permits a party to recover damages “[w]hen the real estate of any person has been taken for the public use … but such taking, entry or damage was not effected by or in accordance with a formal vote or order of the board of officers of a body politic or corporate duly authorized by law….”
All submissions must be made to the court no later than November 30, 2023, addressed to Emily Rosa, Sessions Clerk, at the address of the Land Court. Copies of this Docket Entry to 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, 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 November 30, 2023. So Ordered. (Speicher, J.)