Section 4. (a) Upon acceptance of sections 3 to 7, inclusive, and upon the assessors' warrant to the tax collector, the accepted surcharge shall be imposed.
(b) After receipt of the warrant, the tax collector shall collect the surcharge in the amount and according to the computation specified in the warrant and shall pay the amounts so collected, quarterly or semi-annually, according to the schedule for collection of property taxes for the tax on real property, to the city's or town's treasurer. The tax collector shall cause appropriate books and accounts to be kept with respect to such surcharge, which shall be subject to public examination upon reasonable request from time to time.
(c) The remedies provided by chapter 60 for the collection of taxes upon real estate shall apply to the surcharge on real property pursuant to this chapter.
Structure Massachusetts General Laws
Part I - Administration of the Government
Title VII - Cities, Towns and Districts
Chapter 44b - Community Preservation
Section 3 - Acceptance of Secs. 3 to 7
Section 4 - Surcharge on Real Property; Collection
Section 5 - Community Preservation Committee; Members; Recommendations; Acquisition of Land
Section 6 - Annual Revenues; Open Space, Historic Resources and Community Housing
Section 7 - Community Preservation Fund
Section 8 - Surcharges; Fees of Registers of Deeds; Fees of Assistant Recorder
Section 9 - Massachusetts Community Preservation Trust Fund
Section 10 - Annual Distributions of Monies in Trust Fund
Section 11 - General Obligation Bonds or Notes
Section 12 - Real Property Interest; Permanent Restriction; Management
Section 15 - Tort Liability for Destruction of Real Property Purchased With Funds From Chapter
Section 16 - Amendments to Amount and Computation of Surcharge; Revocation of Secs. 3 to 7