§ 1 Definitions
§ 2 Collection; payment over; returns; abatement
§ 2A Banks designated to receive tax payments; agreements
§ 2B Municipal taxes; collection services; agreements; compensation; reports; accounting
§ 2C Assignment or transfer of tax receivables; conditions of sale; limitations
§ 3 Tax bills; notices; affidavits of sending
§ 3A Form of bill or notice; electronic format; notices for rates of utility fees; nonpolitical municipal informational material
§ 3C City or town scholarship fund; donation; deposits; distribution
§ 3D City or town aid to elderly and disabled taxation fund; voluntary check off donations
§ 3E Application of partial payments
§ 3F Voluntary donation to municipal veterans assistance fund by designation on municipal property tax or motor vehicle excise bills
§ 6 Books or electronically prepared records containing tax lists; duty to keep
§ 7 Cash books
§ 8 Collector’s books as municipal property; open to examination
§ 12 Custody of books, etc.; demand
§ 13 Necessity and duty to give bond
§ 14 Special collector; bond
§ 15 Fees of collector
§ 15B Tax title collection revolving fund
§ 16 Demand for payment of tax prior to sale of land, distraining of goods or arrest; statement of amount
§ 17 Unpaid taxes; collection
§ 19 Special warrant for distress or imprisonment without demand, and for acceptance of early payments
§ 20 Certificate of abatement
§ 21 Error in name of person; collection from intended persons
§ 22 Partial payments
§ 22A Separate tax bills or notices; partial payments on account; receipts
§ 23 Filing certificates; releasing liens, etc.
§ 23A Certificate of liens; fee schedule; acceptance of section prior to Jan. 1, 1988
§ 23B Certificate of liens; fee schedule
§ 24 Levy by distress or seizure and sale; exemptions
§ 25 Detention of goods distrained; notice; sale
§ 26 Adjournment; notice
§ 27 Levy of tax on land by distress of stock and produce
§ 28 Accounting for surplus
§ 29 Issuance of warrant to collect; hearing; imprisonment
§ 30 Certificate of commitment
§ 31 Release of imprisoned taxpayers; proceedings
§ 32 Liability of collector for taxes, etc., after discharge
§ 33 Aiding collector
§ 34 Warrants; release after service; rearrest
§ 34A Bond; release of delinquent taxpayer from custody
§ 35 Actions against delinquent taxpayers
§ 36 Collection from decedents’ estates
§ 37 Lien of taxes on land; duration; sale; title
§ 37A Sales, etc., that cannot be legally made; statements by collectors
§ 37B Certification of amounts necessary for taking land under Sec. 37
§ 38 Mortgagees; notice requiring demand for payment
§ 39 Service of tax notice; designating place
§ 40 Notice of sale; contents
§ 41 Description in case of change of local name
§ 42 Notice of sale; posting
§ 43 Conduct of sale, etc.
§ 44 Adjournment
§ 45 Collector’s deed; contents; effect
§ 46 Defective titles; reimbursement of purchasers; reassessment
§ 47 Tax title owners; filing required statements
§ 48 Insufficient bids; municipality as purchaser; collector’s duties
§ 49 Purchase price unpaid; validity of sale
§ 50 Municipalities as purchasers; deeds; tax title accounts; foreclosures
§ 50A Municipalities; land held under tax sales; protecting interests
§ 50B Municipalities; foreclosure proceedings; appropriations
§ 51 Several parcels of small value; sale together
§ 52 Management and sale of land acquired for taxes
§ 53 Taking for taxes; notice
§ 54 Instrument of taking; form; contents; effect
§ 55 Fees for taking
§ 56 Taking in name of one of several owners; extent of taking
§ 57 Affidavit of collector, etc.; evidence
§ 57A Payment by check or electronic funds transfer not duly paid; penalty
§ 58 Payments by mortgagee; addition to debt
§ 59 Payments by mortgagors or mortgagees
§ 60 Payments by other than fee owners
§ 61 Taxes subsequent to sale or taking
§ 61A Lands subject to tax titles held by municipalities; taking for nonpayment of taxes
§ 62 Land taken or sold for taxes; redemption
§ 62A Municipalities; payment agreements
§ 63 Payments to treasurer instead of purchaser; certificate of release
§ 64 Absolute title after foreclosure
§ 65 Rights of redemption; petition for foreclosure; legal fees
§ 66 Title examinations; notice
§ 67 Default
§ 68 Answer; offer of redemption; hearing
§ 69 Decree barring redemption; vacating decree; petition
§ 69A Decree barring redemption; time for vacating decree entered by person other than petitioner
§ 70 Validity of title; questioning; decree of court
§ 71 Jury trials; waiver; framing issues
§ 72 Questions of law reported
§ 73 Costs and fees; deposit by petitioner
§ 75 Practice and procedure
§ 76 Jurisdiction of land court; petition for redemption
§ 76A Partial redemption; divided lands
§ 76B Errors or irregularities in water, sewer use or municipal light rates and charges
§ 76C Tax titles held by towns; notice of assignments, redemptions or foreclosures
§ 77 Foreclosure by municipalities; tax titles; covenants calling for money payments by owners
§ 77A Sale by municipalities; land acquired through foreclosure; recording deeds
§ 77B Management, sale, or lease by municipalities; land acquired through foreclosure or under Sec. 80; notice
§ 77C Deeds accepted by municipalities in lieu of foreclosure; taxes
§ 79 Sale without foreclosure; inquiries
§ 80A Title to land conveyed under Sec. 79 or Sec. 80; questioning barred
§ 80B Title acquired under Sec. 79 or Sec. 80; petition to establish; procedure
§ 80C Title to land conveyed under Sec. 79 or Sec. 80; curing defects
§ 81A Land with unoccupied buildings; inspection; abandonment; foreclosure of rights of redemption
§ 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
§ 82 Notice to holder of invalid tax title; release of interest
§ 83 Failure to release interest; recording affidavit of notice by collector
§ 84 Reassessment or collection of taxes where title invalid; disclaimer by municipality of title
§ 84A Certificates of invalidity; refunds to tax holders
§ 85 Taxes paid by co-tenants; lien on co-tenants’ interest
§ 86 Enforcement of lien of co-tenant
§ 87 Directions to collectors; ordinances or by-laws
§ 88 Tax lists and warrants; posting by sheriff or deputies
§ 89 Fees of sheriff for collecting taxes
§ 90 Treasurer as collector; warrants
§ 91 Foreign corporation; non-resident; failure to pay taxes; restraint on business
§ 92 Deputy collectors; appointment and removal; bookkeeping; reports; deposit and transfer of funds
§ 93 Money due taxpayer from municipalities; withholding for delinquent taxes
§ 94 Accounts and receipts of collectors; exhibiting on request of municipal officers
§ 95 Credits and payments to collectors
§ 96 Removal of collectors
§ 97 Accounts, records, etc., of collectors; audits; deposit with assessors; uncollected tax lists
§ 98 Back taxes; actions to recover
§ 99 Collectors; failure to exhibit accounts or receipts
§ 100 Collectors; failure to turn over accounts
§ 101 Violations of Sec. 12
§ 102 Collectors; violations of Sec. 2 or Sec. 8
§ 103 Failure to aid collector
§ 104 Exorbitant redemption charges
§ 105 Forms

Terms Used In Massachusetts General Laws > Chapter 60 - Collection of Local Taxes

  • Adjourn: A motion to adjourn a legislative chamber or a committee, if passed, ends that day's session.
  • Affidavit: A written statement of facts confirmed by the oath of the party making it, before a notary or officer having authority to administer oaths.
  • Answer: The formal written statement by a defendant responding to a civil complaint and setting forth the grounds for defense.
  • Appeal: A request made after a trial, asking another court (usually the court of appeals) to decide whether the trial was conducted properly. To make such a request is "to appeal" or "to take an appeal." One who appeals is called the appellant.
  • Appellate: About appeals; an appellate court has the power to review the judgement of another lower court or tribunal.
  • Appropriation: The provision of funds, through an annual appropriations act or a permanent law, for federal agencies to make payments out of the Treasury for specified purposes. The formal federal spending process consists of two sequential steps: authorization
  • Arrest: Taking physical custody of a person by lawful authority.
  • Bankruptcy: Refers to statutes and judicial proceedings involving persons or businesses that cannot pay their debts and seek the assistance of the court in getting a fresh start. Under the protection of the bankruptcy court, debtors may discharge their debts, perhaps by paying a portion of each debt. Bankruptcy judges preside over these proceedings.
  • Contract: A legal written agreement that becomes binding when signed.
  • 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.
  • Damages: Money paid by defendants to successful plaintiffs in civil cases to compensate the plaintiffs for their injuries.
  • Deed: The legal instrument used to transfer title in real property from one person to another.
  • Dependent: A person dependent for support upon another.
  • Electronic funds transfer: The transfer of money between accounts by consumer electronic systems-such as automated teller machines (ATMs) and electronic payment of bills-rather than by check or cash. (Wire transfers, checks, drafts, and paper instruments do not fall into this category.) Source: OCC
  • Equitable: Pertaining to civil suits in "equity" rather than in "law." In English legal history, the courts of "law" could order the payment of damages and could afford no other remedy. See damages. A separate court of "equity" could order someone to do something or to cease to do something. See, e.g., injunction. In American jurisprudence, the federal courts have both legal and equitable power, but the distinction is still an important one. For example, a trial by jury is normally available in "law" cases but not in "equity" cases. Source: U.S. Courts
  • 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.
  • Executor: A male person named in a will to carry out the decedent
  • Fiscal year: The fiscal year is the accounting period for the government. For the federal government, this begins on October 1 and ends on September 30. The fiscal year is designated by the calendar year in which it ends; for example, fiscal year 2006 begins on October 1, 2005 and ends on September 30, 2006.
  • Foreclosure: A legal process in which property that is collateral or security for a loan may be sold to help repay the loan when the loan is in default. Source: OCC
  • Fraud: Intentional deception resulting in injury to another.
  • Grantor: The person who establishes a trust and places property into it.
  • Guardian: A person legally empowered and charged with the duty of taking care of and managing the property of another person who because of age, intellect, or health, is incapable of managing his (her) own affairs.
  • Injunction: An order of the court prohibiting (or compelling) the performance of a specific act to prevent irreparable damage or injury.
  • Interests: includes any form of membership in a domestic or foreign nonprofit corporation. See Massachusetts General Laws ch. 156D sec. 11.01
  • Jurisdiction: (1) The legal authority of a court to hear and decide a case. Concurrent jurisdiction exists when two courts have simultaneous responsibility for the same case. (2) The geographic area over which the court has authority to decide cases.
  • Lease: A contract transferring the use of property or occupancy of land, space, structures, or equipment in consideration of a payment (e.g., rent). Source: OCC
  • Liabilities: The aggregate of all debts and other legal obligations of a particular person or legal entity.
  • Lien: A claim against real or personal property in satisfaction of a debt.
  • Litigation: A case, controversy, or lawsuit. Participants (plaintiffs and defendants) in lawsuits are called litigants.
  • Mortgage: The written agreement pledging property to a creditor as collateral for a loan.
  • Mortgagee: The person to whom property is mortgaged and who has loaned the money.
  • Mortgagor: The person who pledges property to a creditor as collateral for a loan and who receives the money.
  • Oath: A promise to tell the truth.
  • Obligation: An order placed, contract awarded, service received, or similar transaction during a given period that will require payments during the same or a future period.
  • Personal property: All property that is not real property.
  • Plaintiff: The person who files the complaint in a civil lawsuit.
  • Probate: Proving a will
  • Real property: Land, and all immovable fixtures erected on, growing on, or affixed to the land.
  • Recourse: An arrangement in which a bank retains, in form or in substance, any credit risk directly or indirectly associated with an asset it has sold (in accordance with generally accepted accounting principles) that exceeds a pro rata share of the bank's claim on the asset. If a bank has no claim on an asset it has sold, then the retention of any credit risk is recourse. Source: FDIC
  • Remainder: An interest in property that takes effect in the future at a specified time or after the occurrence of some event, such as the death of a life tenant.
  • Service of process: The service of writs or summonses to the appropriate party.
  • Settlement: Parties to a lawsuit resolve their difference without having a trial. Settlements often involve the payment of compensation by one party in satisfaction of the other party's claims.
  • Summons: Another word for subpoena used by the criminal justice system.
  • Trial: A hearing that takes place when the defendant pleads "not guilty" and witnesses are required to come to court to give evidence.
  • Trustee: A person or institution holding and administering property in trust.