Massachusetts General Laws
Chapter 60 - Collection of Local Taxes
Section 103 - Failure to Aid Collector

Massachusetts General Laws

Part I - Administration of the Government

Title IX - Taxation

Chapter 60 - Collection of Local Taxes

Section 1 - Definitions

Section 2 - Collection; Payment Over; Returns; Abatement

Section 2a - Banks Designated to Receive Tax Payments; Agreements

Section 2b - Municipal Taxes; Collection Services; Agreements; Compensation; Reports; Accounting

Section 2c - Assignment or Transfer of Tax Receivables; Conditions of Sale; Limitations

Section 3 - Tax Bills; Notices; Affidavits of Sending

Section 3a - Form of Bill or Notice; Electronic Format; Notices for Rates of Utility Fees; Nonpolitical Municipal Informational Material

Section 3c - City or Town Scholarship Fund; Donation; Deposits; Distribution

Section 3d - City or Town Aid to Elderly and Disabled Taxation Fund; Voluntary Check Off Donations

Section 3e - Application of Partial Payments

Section 3f - Voluntary Donation to Municipal Veterans Assistance Fund by Designation on Municipal Property Tax or Motor Vehicle Excise Bills

Section 6 - Books or Electronically Prepared Records Containing Tax Lists; Duty to Keep

Section 7 - Cash Books

Section 8 - Collector's Books as Municipal Property; Open to Examination

Section 12 - Custody of Books, etc.; Demand

Section 13 - Necessity and Duty to Give Bond

Section 14 - Special Collector; Bond

Section 15 - Fees of Collector

Section 15b - Tax Title Collection Revolving Fund

Section 16 - Demand for Payment of Tax Prior to Sale of Land, Distraining of Goods or Arrest; Statement of Amount

Section 17 - Unpaid Taxes; Collection

Section 19 - Special Warrant for Distress or Imprisonment Without Demand, and for Acceptance of Early Payments

Section 20 - Certificate of Abatement

Section 21 - Error in Name of Person; Collection From Intended Persons

Section 22 - Partial Payments

Section 22a - Separate Tax Bills or Notices; Partial Payments on Account; Receipts

Section 23 - Filing Certificates; Releasing Liens, Etc.

Section 23a - Certificate of Liens; Fee Schedule; Acceptance of Section Prior to Jan. 1, 1988

Section 23b - Certificate of Liens; Fee Schedule

Section 24 - Levy by Distress or Seizure and Sale; Exemptions

Section 25 - Detention of Goods Distrained; Notice; Sale

Section 26 - Adjournment; Notice

Section 27 - Levy of Tax on Land by Distress of Stock and Produce

Section 28 - Accounting for Surplus

Section 29 - Issuance of Warrant to Collect; Hearing; Imprisonment

Section 30 - Certificate of Commitment

Section 31 - Release of Imprisoned Taxpayers; Proceedings

Section 32 - Liability of Collector for Taxes, etc., After Discharge

Section 33 - Aiding Collector

Section 34 - Warrants; Release After Service; Rearrest

Section 34a - Bond; Release of Delinquent Taxpayer From Custody

Section 35 - Actions Against Delinquent Taxpayers

Section 36 - Collection From Decedents' Estates

Section 37 - Lien of Taxes on Land; Duration; Sale; Title

Section 37a - Sales, etc., That Cannot Be Legally Made; Statements by Collectors

Section 37b - Certification of Amounts Necessary for Taking Land Under Sec. 37

Section 38 - Mortgagees; Notice Requiring Demand for Payment

Section 39 - Service of Tax Notice; Designating Place

Section 40 - Notice of Sale; Contents

Section 41 - Description in Case of Change of Local Name

Section 42 - Notice of Sale; Posting

Section 43 - Conduct of Sale, Etc.

Section 44 - Adjournment

Section 45 - Collector's Deed; Contents; Effect

Section 46 - Defective Titles; Reimbursement of Purchasers; Reassessment

Section 47 - Tax Title Owners; Filing Required Statements

Section 48 - Insufficient Bids; Municipality as Purchaser; Collector's Duties

Section 49 - Purchase Price Unpaid; Validity of Sale

Section 50 - Municipalities as Purchasers; Deeds; Tax Title Accounts; Foreclosures

Section 50a - Municipalities; Land Held Under Tax Sales; Protecting Interests

Section 50b - Municipalities; Foreclosure Proceedings; Appropriations

Section 51 - Several Parcels of Small Value; Sale Together

Section 52 - Management and Sale of Land Acquired for Taxes

Section 53 - Taking for Taxes; Notice

Section 54 - Instrument of Taking; Form; Contents; Effect

Section 55 - Fees for Taking

Section 56 - Taking in Name of One of Several Owners; Extent of Taking

Section 57 - Affidavit of Collector, etc.; Evidence

Section 57a - Payment by Check or Electronic Funds Transfer Not Duly Paid; Penalty

Section 58 - Payments by Mortgagee; Addition to Debt

Section 59 - Payments by Mortgagors or Mortgagees

Section 60 - Payments by Other Than Fee Owners

Section 61 - Taxes Subsequent to Sale or Taking

Section 61a - Lands Subject to Tax Titles Held by Municipalities; Taking for Nonpayment of Taxes

Section 62 - Land Taken or Sold for Taxes; Redemption

Section 62a - Municipalities; Payment Agreements

Section 63 - Payments to Treasurer Instead of Purchaser; Certificate of Release

Section 64 - Absolute Title After Foreclosure

Section 65 - Rights of Redemption; Petition for Foreclosure; Legal Fees

Section 66 - Title Examinations; Notice

Section 67 - Default

Section 68 - Answer; Offer of Redemption; Hearing

Section 69 - Decree Barring Redemption; Vacating Decree; Petition

Section 69a - Decree Barring Redemption; Time for Vacating Decree Entered by Person Other Than Petitioner

Section 70 - Validity of Title; Questioning; Decree of Court

Section 71 - Jury Trials; Waiver; Framing Issues

Section 72 - Questions of Law Reported

Section 73 - Costs and Fees; Deposit by Petitioner

Section 75 - Practice and Procedure

Section 76 - Jurisdiction of Land Court; Petition for Redemption

Section 76a - Partial Redemption; Divided Lands

Section 76b - Errors or Irregularities in Water, Sewer Use or Municipal Light Rates and Charges

Section 76c - Tax Titles Held by Towns; Notice of Assignments, Redemptions or Foreclosures

Section 77 - Foreclosure by Municipalities; Tax Titles; Covenants Calling for Money Payments by Owners

Section 77a - Sale by Municipalities; Land Acquired Through Foreclosure; Recording Deeds

Section 77b - Management, Sale, or Lease by Municipalities; Land Acquired Through Foreclosure or Under Sec. 80; Notice

Section 77c - Deeds Accepted by Municipalities in Lieu of Foreclosure; Taxes

Section 79 - Sale Without Foreclosure; Inquiries

Section 80 - Lack of or Inadequate Bids; Sales Without Foreclosure

Section 80a - Title to Land Conveyed Under Sec. 79 or Sec. 80; Questioning Barred

Section 80b - Title Acquired Under Sec. 79 or Sec. 80; Petition to Establish; Procedure

Section 80c - Title to Land Conveyed Under Sec. 79 or Sec. 80; Curing Defects

Section 81a - Land With Unoccupied Buildings; Inspection; Abandonment; Foreclosure of Rights of Redemption

Section 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

Section 82 - Notice to Holder of Invalid Tax Title; Release of Interest

Section 83 - Failure to Release Interest; Recording Affidavit of Notice by Collector

Section 84 - Reassessment or Collection of Taxes Where Title Invalid; Disclaimer by Municipality of Title

Section 84a - Certificates of Invalidity; Refunds to Tax Holders

Section 85 - Taxes Paid by Co-Tenants; Lien on Co-Tenants' Interest

Section 86 - Enforcement of Lien of Co-Tenant

Section 87 - Directions to Collectors; Ordinances or By-Laws

Section 88 - Tax Lists and Warrants; Posting by Sheriff or Deputies

Section 89 - Fees of Sheriff for Collecting Taxes

Section 90 - Treasurer as Collector; Warrants

Section 91 - Foreign Corporation; Non-Resident; Failure to Pay Taxes; Restraint on Business

Section 92 - Deputy Collectors; Appointment and Removal; Bookkeeping; Reports; Deposit and Transfer of Funds

Section 93 - Money Due Taxpayer From Municipalities; Withholding for Delinquent Taxes

Section 94 - Accounts and Receipts of Collectors; Exhibiting on Request of Municipal Officers

Section 95 - Credits and Payments to Collectors

Section 96 - Removal of Collectors

Section 97 - Accounts, Records, etc., of Collectors; Audits; Deposit With Assessors; Uncollected Tax Lists

Section 98 - Back Taxes; Actions to Recover

Section 99 - Collectors; Failure to Exhibit Accounts or Receipts

Section 100 - Collectors; Failure to Turn Over Accounts

Section 101 - Violations of Sec. 12

Section 102 - Collectors; Violations of Sec. 2 or Sec. 8

Section 103 - Failure to Aid Collector

Section 104 - Exorbitant Redemption Charges

Section 105 - Forms