Section 60. (a) In all cases of sale pursuant to section fifty-six of property, other than real property, the certificate of such sale—

Terms Used In Massachusetts General Laws ch. 62C sec. 60

  • Corporation: A legal entity owned by the holders of shares of stock that have been issued, and that can own, receive, and transfer property, and carry on business in its own name.
  • Deed: The legal instrument used to transfer title in real property from one person to another.
  • Evidence: Information presented in testimony or in documents that is used to persuade the fact finder (judge or jury) to decide the case for one side or the other.
  • Lien: A claim against real or personal property in satisfaction of a debt.
  • Personal property: All property that is not real property.
  • Real property: Land, and all immovable fixtures erected on, growing on, or affixed to the land.

(1) Shall be prima facie evidence of the right of the commissioner to make such sale and conclusive evidence of the regularity of his proceedings in making the sale; and

(2) Shall transfer to the purchaser all right, title and interest of the party delinquent in and to the property sold; and

(3) If such property consists of stocks, shall be notice, when received, to any corporation, company or association of such transfer, and shall be authority to such corporation, company or association to record the transfer on its books and records, in the same manner as if the stocks were transferred or assigned by the party holding the same, in lieu of any original or prior certificate, which shall be void, whether canceled or not; and

(4) If the subject of sale is securities or other evidences of debt, shall be a good and valid receipt to the person holding the same, as against any person holding or claiming to hold possession of such securities or other evidences of debt; and

(5) If such property consists of a motor vehicle, shall be notice, when received, to the registrar of motor vehicles of the commonwealth, or to any public official charged with the registration of title to motor vehicles in any other state, of such transfer and shall be authority to the registrar or to such official to record the transfer on his books and records in the same manner as if the certificate of title to such motor vehicle were transferred or assigned by the party holding the same, in lieu of any original or prior certificate, which shall be void, whether canceled or not.

(b) In the case of the sale of real property pursuant to section fifty-six the deed of sale given pursuant to section fifty-nine shall be prima facie evidence of the facts therein stated; and if the proceedings of the commissioner as set forth have been substantially in accordance with the provisions of law, such deed shall be considered and operate as a conveyance of all the right, title and interest the party delinquent had in and to the real property thus sold at the time the lien of the commonwealth attached thereto.

(c) A certificate of sale of personal property given or a deed to real property executed pursuant to section fifty-nine shall discharge such property from all liens, encumbrances and title over which the lien of the commonwealth with respect to which the levy was made had priority.