Massachusetts Chapter 60 — Collection of Local Taxes

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Mass. Gen. Laws ch. 60, § 1— Definitions
Mass. Gen. Laws ch. 60, § 2— Collection; payment over; returns; abatement
Mass. Gen. Laws ch. 60, § 2A— Banks designated to receive tax payments; agreements
Mass. Gen. Laws ch. 60, § 2B— Municipal taxes; collection services; agreements; compensation; reports; accounting
Mass. Gen. Laws ch. 60, § 2C— Assignment or transfer of tax receivables; conditions of sale; limitations
Mass. Gen. Laws ch. 60, § 3— Tax bills; notices; affidavits of sending
Mass. Gen. Laws ch. 60, § 3A— Form of bill or notice; electronic format; notices for rates of utility fees; nonpolitical municipal informational material
Mass. Gen. Laws ch. 60, § 3B— Repealed, 2016, 218, Sec. 158
Mass. Gen. Laws ch. 60, § 3C— City or town scholarship fund; donation; deposits; distribution
Mass. Gen. Laws ch. 60, § 3D— City or town aid to elderly and disabled taxation fund; voluntary check off donations
Mass. Gen. Laws ch. 60, § 3E— Application of partial payments
Mass. Gen. Laws ch. 60, § 3F— Voluntary donation to municipal veterans assistance fund by designation on municipal property tax or motor vehicle excise bills
Mass. Gen. Laws ch. 60, § 6— Books or electronically prepared records containing tax lists; duty to keep
Mass. Gen. Laws ch. 60, § 7— Cash books
Mass. Gen. Laws ch. 60, § 8— Collector's books as municipal property; open to examination
Mass. Gen. Laws ch. 60, § 9— Repealed, 1976, 451
Mass. Gen. Laws ch. 60, § 12— Custody of books, etc.; demand
Mass. Gen. Laws ch. 60, § 13— Necessity and duty to give bond
Mass. Gen. Laws ch. 60, § 14— Special collector; bond
Mass. Gen. Laws ch. 60, § 15— Fees of collector
Mass. Gen. Laws ch. 60, § 15A— Repealed, 1963, 160, Sec. 27
Mass. Gen. Laws ch. 60, § 15B— Tax title collection revolving fund
Mass. Gen. Laws ch. 60, § 16— Demand for payment of tax prior to sale of land or distraining of goods; statement of amount
Mass. Gen. Laws ch. 60, § 17— Unpaid taxes; collection
Mass. Gen. Laws ch. 60, § 18— Repealed, 1932, 54, Sec. 1
Mass. Gen. Laws ch. 60, § 19— Special warrant for distress or imprisonment without demand, and for acceptance of early payments
Mass. Gen. Laws ch. 60, § 20— Certificate of abatement
Mass. Gen. Laws ch. 60, § 21— Error in name of person; collection from intended persons
Mass. Gen. Laws ch. 60, § 22— Partial payments
Mass. Gen. Laws ch. 60, § 22A— Separate tax bills or notices; partial payments on account; receipts
Mass. Gen. Laws ch. 60, § 23— Filing certificates; releasing liens, etc
Mass. Gen. Laws ch. 60, § 23A— Certificate of liens; fee schedule; acceptance of section prior to Jan. 1, 1988
Mass. Gen. Laws ch. 60, § 23B— Certificate of liens; fee schedule
Mass. Gen. Laws ch. 60, § 24— Levy by distress or seizure and sale; exemptions
Mass. Gen. Laws ch. 60, § 25— Detention of goods distrained; notice; sale
Mass. Gen. Laws ch. 60, § 26— Adjournment; notice
Mass. Gen. Laws ch. 60, § 27— Levy of tax on land by distress of stock and produce
Mass. Gen. Laws ch. 60, § 28— Accounting for surplus
Mass. Gen. Laws ch. 60, § 29— Issuance of warrant to collect; hearing; imprisonment
Mass. Gen. Laws ch. 60, § 30— Certificate of commitment
Mass. Gen. Laws ch. 60, § 31— Release of imprisoned taxpayers; proceedings
Mass. Gen. Laws ch. 60, § 32— Liability of collector for taxes, etc., after discharge
Mass. Gen. Laws ch. 60, § 33— Aiding collector
Mass. Gen. Laws ch. 60, § 34— Warrants; release after service; rearrest
Mass. Gen. Laws ch. 60, § 34A— Bond; release of delinquent taxpayer from custody
Mass. Gen. Laws ch. 60, § 35— Actions against delinquent taxpayers
Mass. Gen. Laws ch. 60, § 36— Collection from decedents' estates
Mass. Gen. Laws ch. 60, § 37— Lien of taxes on land; duration; sale; title
Mass. Gen. Laws ch. 60, § 37A— Sales, etc., that cannot be legally made; statements by collectors
Mass. Gen. Laws ch. 60, § 37B— Certification of amounts necessary for taking land under Sec. 37
Mass. Gen. Laws ch. 60, § 38— Mortgagees; notice requiring demand for payment
Mass. Gen. Laws ch. 60, § 39— Service of tax notice; designating place
Mass. Gen. Laws ch. 60, § 40— Notice of sale; contents
Mass. Gen. Laws ch. 60, § 41— Description in case of change of local name
Mass. Gen. Laws ch. 60, § 42— Notice of sale; posting
Mass. Gen. Laws ch. 60, § 43— Conduct of sale, etc
Mass. Gen. Laws ch. 60, § 44— Adjournment
Mass. Gen. Laws ch. 60, § 45— Collector's deed; contents; effect
Mass. Gen. Laws ch. 60, § 46— Defective titles; reimbursement of purchasers; reassessment
Mass. Gen. Laws ch. 60, § 47— Tax title owners; filing required statements
Mass. Gen. Laws ch. 60, § 48— Insufficient bids; municipality as purchaser; collector's duties
Mass. Gen. Laws ch. 60, § 49— Purchase price unpaid; validity of sale
Mass. Gen. Laws ch. 60, § 50— Municipalities as purchasers; deeds; tax title accounts; foreclosures
Mass. Gen. Laws ch. 60, § 50A— Municipalities; land held under tax sales; protecting interests
Mass. Gen. Laws ch. 60, § 50B— Municipalities; foreclosure proceedings; appropriations
Mass. Gen. Laws ch. 60, § 51— Several parcels of small value; sale together
Mass. Gen. Laws ch. 60, § 52— Management and sale of land acquired for taxes
Mass. Gen. Laws ch. 60, § 53— Taking for taxes; notice
Mass. Gen. Laws ch. 60, § 54— Instrument of taking; form; contents; effect
Mass. Gen. Laws ch. 60, § 55— Fees for taking
Mass. Gen. Laws ch. 60, § 56— Taking in name of one of several owners; extent of taking
Mass. Gen. Laws ch. 60, § 57— Affidavit of collector, etc.; evidence
Mass. Gen. Laws ch. 60, § 57A— Payment by check or electronic funds transfer not duly paid; penalty
Mass. Gen. Laws ch. 60, § 58— Payments by mortgagee; addition to debt
Mass. Gen. Laws ch. 60, § 59— Payments by mortgagors or mortgagees
Mass. Gen. Laws ch. 60, § 60— Payments by other than fee owners
Mass. Gen. Laws ch. 60, § 61— Taxes subsequent to sale or taking
Mass. Gen. Laws ch. 60, § 61A— Lands subject to tax titles held by municipalities; taking for nonpayment of taxes
Mass. Gen. Laws ch. 60, § 62— Land taken or sold for taxes; redemption
Mass. Gen. Laws ch. 60, § 62A— Municipalities; payment agreements
Mass. Gen. Laws ch. 60, § 63— Payments to treasurer instead of purchaser; certificate of release
Mass. Gen. Laws ch. 60, § 64— Absolute title after foreclosure; right to receive excess equity
Mass. Gen. Laws ch. 60, § 64A— Sale or retention of property following judgment foreclosing right of redemption; judgment holder's election; claims for excess equity; determination of disputes
Mass. Gen. Laws ch. 60, § 65— Rights of redemption; petition for foreclosure; legal fees
Mass. Gen. Laws ch. 60, § 66— Title examinations; notice
Mass. Gen. Laws ch. 60, § 67— Default
Mass. Gen. Laws ch. 60, § 68— Answer; offer of redemption; hearing
Mass. Gen. Laws ch. 60, § 69— Decree barring redemption; vacating decree; petition
Mass. Gen. Laws ch. 60, § 69A— Vacating, reversing or modifying decree of foreclosure
Mass. Gen. Laws ch. 60, § 70— Validity of title; questioning; decree of court
Mass. Gen. Laws ch. 60, § 71— Jury trials; waiver; framing issues
Mass. Gen. Laws ch. 60, § 72— Questions of law reported
Mass. Gen. Laws ch. 60, § 73— Costs and fees; deposit by petitioner
Mass. Gen. Laws ch. 60, § 74— Repealed, 1973, 515, Sec. 1
Mass. Gen. Laws ch. 60, § 75— Practice and procedure
Mass. Gen. Laws ch. 60, § 76— Jurisdiction of land court; petition for redemption
Mass. Gen. Laws ch. 60, § 76A— Partial redemption; divided lands
Mass. Gen. Laws ch. 60, § 76B— Errors or irregularities in water, sewer use or municipal light rates and charges
Mass. Gen. Laws ch. 60, § 76C— Tax titles held by towns; notice of assignments, redemptions or foreclosures
Mass. Gen. Laws ch. 60, § 77— Foreclosure by municipalities; tax titles; covenants calling for money payments by owners
Mass. Gen. Laws ch. 60, § 77A— Sale by municipalities; land acquired through foreclosure; recording deeds
Mass. Gen. Laws ch. 60, § 77B— Management, sale, or lease by municipalities; land acquired through foreclosure or under Sec. 80; notice
Mass. Gen. Laws ch. 60, § 77C— Deeds accepted by municipalities in lieu of foreclosure; taxes
Mass. Gen. Laws ch. 60, § 78— Repealed, 1936, 194
Mass. Gen. Laws ch. 60, § 79— Sale without foreclosure; inquiries
Mass. Gen. Laws ch. 60, § 80— Lack of or inadequate bids; sales without foreclosure
Mass. Gen. Laws ch. 60, § 80A— Title to land conveyed under Sec. 79 or Sec. 80; questioning barred
Mass. Gen. Laws ch. 60, § 80B— Title acquired under Sec. 79 or Sec. 80; petition to establish; procedure
Mass. Gen. Laws ch. 60, § 80C— Title to land conveyed under Sec. 79 or Sec. 80; curing defects
Mass. Gen. Laws ch. 60, § 81— Repealed, 1925, 241, Sec. 8
Mass. Gen. Laws ch. 60, § 81A— Land with unoccupied buildings; inspection; abandonment; foreclosure of rights of redemption
Mass. Gen. Laws ch. 60, § 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
Mass. Gen. Laws ch. 60, § 82— Notice to holder of invalid tax title; release of interest
Mass. Gen. Laws ch. 60, § 83— Failure to release interest; recording affidavit of notice by collector
Mass. Gen. Laws ch. 60, § 84— Reassessment or collection of taxes where title invalid; disclaimer by municipality of title
Mass. Gen. Laws ch. 60, § 84A— Certificates of invalidity; refunds to tax holders
Mass. Gen. Laws ch. 60, § 85— Taxes paid by co-tenants; lien on co-tenants' interest
Mass. Gen. Laws ch. 60, § 86— Enforcement of lien of co-tenant
Mass. Gen. Laws ch. 60, § 87— Directions to collectors; ordinances or by-laws
Mass. Gen. Laws ch. 60, § 88— Tax lists and warrants; posting by sheriff or deputies
Mass. Gen. Laws ch. 60, § 89— Fees of sheriff for collecting taxes
Mass. Gen. Laws ch. 60, § 90— Treasurer as collector; warrants
Mass. Gen. Laws ch. 60, § 91— Foreign corporation; non-resident; failure to pay taxes; restraint on business
Mass. Gen. Laws ch. 60, § 92— Deputy collectors; appointment and removal; bookkeeping; reports; deposit and transfer of funds
Mass. Gen. Laws ch. 60, § 93— Money due taxpayer from municipalities; withholding for delinquent taxes
Mass. Gen. Laws ch. 60, § 94— Accounts and receipts of collectors; exhibiting on request of municipal officers
Mass. Gen. Laws ch. 60, § 95— Credits and payments to collectors
Mass. Gen. Laws ch. 60, § 96— Removal of collectors
Mass. Gen. Laws ch. 60, § 97— Accounts, records, etc., of collectors; audits; deposit with assessors; uncollected tax lists
Mass. Gen. Laws ch. 60, § 98— Back taxes; actions to recover
Mass. Gen. Laws ch. 60, § 99— Collectors; failure to exhibit accounts or receipts
Mass. Gen. Laws ch. 60, § 100— Collectors; failure to turn over accounts
Mass. Gen. Laws ch. 60, § 101— Violations of Sec. 12
Mass. Gen. Laws ch. 60, § 102— Collectors; violations of Sec. 2 or Sec. 8
Mass. Gen. Laws ch. 60, § 103— Failure to aid collector
Mass. Gen. Laws ch. 60, § 104— Exorbitant redemption charges
Mass. Gen. Laws ch. 60, § 105— Forms
Mass. Gen. Laws ch. 60, § 106— Repealed, 1985, 598, Sec. 2