PocketLaw | Massachusetts General Laws | Collection of Local Taxes

Collection of Local Taxes

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Definitions

Collection; Payment Over; Returns; Abatement

Banks Designated to Receive Tax Payments; Agreements

Municipal Taxes; Collection Services; Agreements; Compensation; Reports; Accounting

Assignment or Transfer of Tax Receivables; Conditions of Sale; Limitations

Tax Bills; Notices; Affidavits of Sending

Form of Bill or Notice; Electronic Format; Notices for Rates of Utility Fees; Nonpolitical Municipal Informational Material

Repealed, 2016, 218, Sec. 158

City or Town Scholarship Fund; Donation; Deposits; Distribution

City or Town Aid to Elderly and Disabled Taxation Fund; Voluntary Check Off Donations

Application of Partial Payments

Voluntary Donation to Municipal Veterans Assistance Fund by Designation on Municipal Property Tax or Motor Vehicle Excise Bills

5 - Repealed, 1963, 160, Sec. 26

Books or Electronically Prepared Records Containing Tax Lists; Duty to Keep

Cash Books

Collector's Books as Municipal Property; Open to Examination

Repealed, 1976, 451

11 - Repealed, 1923, 128, Sec. 2

Custody of Books, etc.; Demand

Necessity and Duty to Give Bond

Special Collector; Bond

Fees of Collector

Repealed, 1963, 160, Sec. 27

Tax Title Collection Revolving Fund

Demand for Payment of Tax Prior to Sale of Land, Distraining of Goods or Arrest; Statement of Amount

Unpaid Taxes; Collection

Repealed, 1932, 54, Sec. 1

Special Warrant for Distress or Imprisonment Without Demand, and for Acceptance of Early Payments

Certificate of Abatement

Error in Name of Person; Collection From Intended Persons

Partial Payments

Separate Tax Bills or Notices; Partial Payments on Account; Receipts

Filing Certificates; Releasing Liens, Etc.

Certificate of Liens; Fee Schedule; Acceptance of Section Prior to Jan. 1, 1988

Certificate of Liens; Fee Schedule

Levy by Distress or Seizure and Sale; Exemptions

Detention of Goods Distrained; Notice; Sale

Adjournment; Notice

Levy of Tax on Land by Distress of Stock and Produce

Accounting for Surplus

Issuance of Warrant to Collect; Hearing; Imprisonment

Certificate of Commitment

Release of Imprisoned Taxpayers; Proceedings

Liability of Collector for Taxes, etc., After Discharge

Aiding Collector

Warrants; Release After Service; Rearrest

Bond; Release of Delinquent Taxpayer From Custody

Actions Against Delinquent Taxpayers

Collection From Decedents' Estates

Lien of Taxes on Land; Duration; Sale; Title

Sales, etc., That Cannot Be Legally Made; Statements by Collectors

Certification of Amounts Necessary for Taking Land Under Sec. 37

Mortgagees; Notice Requiring Demand for Payment

Service of Tax Notice; Designating Place

Notice of Sale; Contents

Description in Case of Change of Local Name

Notice of Sale; Posting

Conduct of Sale, Etc.

Adjournment

Collector's Deed; Contents; Effect

Defective Titles; Reimbursement of Purchasers; Reassessment

Tax Title Owners; Filing Required Statements

Insufficient Bids; Municipality as Purchaser; Collector's Duties

Purchase Price Unpaid; Validity of Sale

Municipalities as Purchasers; Deeds; Tax Title Accounts; Foreclosures

Municipalities; Land Held Under Tax Sales; Protecting Interests

Municipalities; Foreclosure Proceedings; Appropriations

Several Parcels of Small Value; Sale Together

Management and Sale of Land Acquired for Taxes

Taking for Taxes; Notice

Instrument of Taking; Form; Contents; Effect

Fees for Taking

Taking in Name of One of Several Owners; Extent of Taking

Affidavit of Collector, etc.; Evidence

Payment by Check or Electronic Funds Transfer Not Duly Paid; Penalty

Payments by Mortgagee; Addition to Debt

Payments by Mortgagors or Mortgagees

Payments by Other Than Fee Owners

Taxes Subsequent to Sale or Taking

Lands Subject to Tax Titles Held by Municipalities; Taking for Nonpayment of Taxes

Land Taken or Sold for Taxes; Redemption

Municipalities; Payment Agreements

Payments to Treasurer Instead of Purchaser; Certificate of Release

Absolute Title After Foreclosure

Rights of Redemption; Petition for Foreclosure; Legal Fees

Title Examinations; Notice

Default

Answer; Offer of Redemption; Hearing

Decree Barring Redemption; Vacating Decree; Petition

Decree Barring Redemption; Time for Vacating Decree Entered by Person Other Than Petitioner

Validity of Title; Questioning; Decree of Court

Jury Trials; Waiver; Framing Issues

Questions of Law Reported

Costs and Fees; Deposit by Petitioner

Repealed, 1973, 515, Sec. 1

Practice and Procedure

Jurisdiction of Land Court; Petition for Redemption

Partial Redemption; Divided Lands

Errors or Irregularities in Water, Sewer Use or Municipal Light Rates and Charges

Tax Titles Held by Towns; Notice of Assignments, Redemptions or Foreclosures

Foreclosure by Municipalities; Tax Titles; Covenants Calling for Money Payments by Owners

Sale by Municipalities; Land Acquired Through Foreclosure; Recording Deeds

Management, Sale, or Lease by Municipalities; Land Acquired Through Foreclosure or Under Sec. 80; Notice

Deeds Accepted by Municipalities in Lieu of Foreclosure; Taxes

Repealed, 1936, 194

Sale Without Foreclosure; Inquiries

Lack of or Inadequate Bids; Sales Without Foreclosure

Title to Land Conveyed Under Sec. 79 or Sec. 80; Questioning Barred

Title Acquired Under Sec. 79 or Sec. 80; Petition to Establish; Procedure

Title to Land Conveyed Under Sec. 79 or Sec. 80; Curing Defects

Repealed, 1925, 241, Sec. 8

Land With Unoccupied Buildings; Inspection; Abandonment; Foreclosure of Rights of Redemption

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

Notice to Holder of Invalid Tax Title; Release of Interest

Failure to Release Interest; Recording Affidavit of Notice by Collector

Reassessment or Collection of Taxes Where Title Invalid; Disclaimer by Municipality of Title

Certificates of Invalidity; Refunds to Tax Holders

Taxes Paid by Co-Tenants; Lien on Co-Tenants' Interest

Enforcement of Lien of Co-Tenant

Directions to Collectors; Ordinances or By-Laws

Tax Lists and Warrants; Posting by Sheriff or Deputies

Fees of Sheriff for Collecting Taxes

Treasurer as Collector; Warrants

Foreign Corporation; Non-Resident; Failure to Pay Taxes; Restraint on Business

Deputy Collectors; Appointment and Removal; Bookkeeping; Reports; Deposit and Transfer of Funds

Money Due Taxpayer From Municipalities; Withholding for Delinquent Taxes

Accounts and Receipts of Collectors; Exhibiting on Request of Municipal Officers

Credits and Payments to Collectors

Removal of Collectors

Accounts, Records, etc., of Collectors; Audits; Deposit With Assessors; Uncollected Tax Lists

Back Taxes; Actions to Recover

Collectors; Failure to Exhibit Accounts or Receipts

Collectors; Failure to Turn Over Accounts

Violations of Sec. 12

Collectors; Violations of Sec. 2 or Sec. 8

Failure to Aid Collector

Exorbitant Redemption Charges

Forms

Repealed, 1985, 598, Sec. 2