Section 31. The treasurer, at least three weeks before the time of the sale of a pew for taxes, shall post a notice of the intended sale on the principal outer door of the meeting house, stating the number of the pew, if any; the name of the owner or occupant, if known; and the amount of the tax due thereon; and if any part of said tax remains unpaid at the time of sale, he shall sell the pew by public auction to the highest bidder and shall execute and deliver to the purchaser a bill of sale thereof. The money arising from the sale, in excess of the taxes and reasonable incidental charges, shall be paid by the treasurer to the former owner of the pew.
Structure Massachusetts General Laws
Part I - Administration of the Government
Title XI - Certain Religious and Charitable Matters
Chapter 67 - Parishes and Religious Societies
Section 1 - Continuance of Existing Corporations
Section 2 - Existing Societies; Limitation or Modification of Rights, Privileges, Etc.
Section 3 - Status of Church Privileges
Section 5 - Membership; Rights and Restrictions
Section 6 - Membership; Women and Non-Residents
Section 7 - Meetings; Election of Officers; Tenure; Vacancies
Section 8 - Method of Election of Officers
Section 9 - Powers of Moderator
Section 10 - Assessors or Standing Committee; Election; Tenure
Section 11 - Management of Prudential Affairs
Section 12 - Procedure When Officers Fail to Call Meeting
Section 13 - Warning of Meetings
Section 14 - Warrant for Meetings; Contents
Section 15 - Presiding Officer During Selection of Moderator; Oath of Office
Section 18 - Assessments on Pews and Property of Members; Liability of Members for Parish Debts
Section 19 - Sale or Removal of Pews or Meeting-House
Section 20 - ''religious Society'' and ''society'', Defined
Section 21 - Incorporation of Religious Societies
Section 22 - Organization Meeting; Certificate of Incorporation, Filing, Etc.
Section 23 - Incorporation of Religious Society
Section 24 - Incorporation of Owners of Meeting Houses
Section 25 - Restrictions on Amount of Property Owned; Use of Income
Section 26 - Record of Organization Proceedings; Filing
Section 27 - Use of Funds; Purposes
Section 28 - Societies Incorporated Under Special Acts; Powers
Section 29 - Manner of Calling Meetings
Section 30 - Collection of Assessments
Section 31 - Sale of Pews for Taxes
Section 32 - Notice of Sale; Affidavit of Posting
Section 33 - New or Rejuvenated Meeting Houses; Acquisition of Funds by Selling Pews
Section 34 - Meeting-Houses Unfit for Worship; Rights of Pew Owners to Compensation
Section 35 - Assessments on Pews
Section 36 - Assessments on Pews; Consent of Owners
Section 38 - Property Status of Pews
Section 39 - Protestant Episcopal Societies; Organization
Section 40 - Methodist Episcopal Churches; Organization
Section 41 - Powers of Trustees
Section 42 - First Meeting of Trustees, Etc.
Section 43 - Filing Record of Organization
Section 44 - Roman Catholic Churches; Incorporation
Section 45 - Status and Powers of Archbishop's Successor
Section 46 - Powers of Corporation
Section 47 - Incorporation of Churches
Section 48 - Notice of Meeting
Section 49 - Election of Officers
Section 51 - Certification of Organization to State Secretary
Section 52 - Church Members Only to Be Members of Corporation; Associate Membership
Section 53 - Conveyances by Church Officers