A levy by set-off or sale shall be considered as made at the time when the land is taken, and the subsequent proceedings and the officer's return thereof shall be valid, although made after the return day or after the removal or other disability of the officer.
Mass. Gen. Laws ch. 236, § 43
When levy considered made
Official source: Massachusetts Legislature. Reproduced from public-domain Massachusetts statutes; confirm against the official source for the current text. Not legal advice.