Massachusetts General Laws
Chapter 59 - Assessment of Local Taxes
Section 20 - State Treasurer; Duties

Section 20. The state treasurer, not later than August twentieth in each year, shall send formal notice by mail to the assessors and treasurers of the several cities and towns for the payment of charges and assessments under general or special law which may be due and payable to the commonwealth as specifically provided by law or as certified to him by the proper board, department or commission.
Said state treasurer shall reduce the amounts distributable or payable by the commonwealth to cities and towns pursuant to sections eighteen A, eighteen B, eighteen C and eighteen E of chapter fifty-eight by said charges and assessments, and shall make payments to cities and towns in four installments. Said payments shall be made annually, in each fiscal year, on or before September thirtieth, December thirty-first, March thirty-first and June thirtieth. In the event that the charges or assessments exceed the amounts distributable or payable, the treasurers of the affected cities and towns shall pay to the state treasurer any amount owed to the commonwealth pursuant to a schedule established by the commissioner of administration.
If the amount due and payable from any city or town as aforesaid is not paid to the state treasurer within the time specified, he shall notify the treasurer of such delinquent city or town, who shall pay into the treasury of the commonwealth, in addition to the sum assessed, such further sum as would equal one per cent per month during the delinquency from and after the time specified; and if it remains unpaid after the expiration of ten days after the time specified, an information may be filed by the state treasurer in the supreme judicial court or before any justice thereof, against such delinquent city or town; and upon notice to such city or town, and a summary hearing thereon, a warrant of distress may issue against such city or town to enforce the payment of the sum so assessed under such penalties as the court or the justice thereof before whom the hearing is had, shall order. The state treasurer may deduct at any time from any moneys which may be due from the commonwealth to any city or town, the whole or any part of the sum so assessed or any other sum or sums which may be due and payable to the commonwealth from such city or town, with the interest accrued thereon.

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