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General Laws

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Section 1Definitions
Section 2Collection; payment over; returns; abatement
Section 2ABanks designated to receive tax payments; agreements
Section 2BMunicipal taxes; collection services; agreements; compensation; reports; accounting
Section 2CAssignment or transfer of tax receivables; conditions of sale; limitations
Section 3Tax bills; notices; affidavits of sending
Section 3AForm of bill or notice; electronic format; notices for rates of utility fees; nonpolitical municipal informational material
Section 3BSuspension of payment; assessments reduced by exemptions
Section 3CCity or town scholarship fund; donation; deposits; distribution
Section 3DCity or town aid to elderly and disabled taxation fund; voluntary check off donations
Section 3EApplication of partial payments
Section 4, 5Repealed, 1963, 160, Sec. 26
Section 6Books containing tax lists; duty to keep
Section 7Cash books
Section 8Collector’s books as municipal property; open to examination
Section 9Repealed, 1976, 451
Section 10, 11Repealed, 1923, 128, Sec. 2
Section 12Custody of books, etc.; demand
Section 13Necessity and duty to give bond
Section 14Appointment; bond
Section 15Fees of collector
Section 15ARepealed, 1963, 160, Sec. 27
Section 16Demand; statement of amount
Section 17Unpaid taxes; collection
Section 18Repealed, 1932, 54, Sec. 1
Section 19Special warrant for distress or imprisonment without demand, and for acceptance of early payments
Section 20Certificate of abatement
Section 21Error in name of person; collection from intended persons
Section 22Partial payments
Section 22ASeparate tax bills or notices; partial payments on account; receipts
Section 23Filing certificates; releasing liens, etc.
Section 23ACertificate of liens; fee schedule; acceptance of section prior to Jan. 1, 1988
Section 23BCertificate of liens; fee schedule
Section 24Levy by distress or seizure and sale; exemptions
Section 25Detention of goods distrained; notice; sale
Section 26Adjournment; notice
Section 27Levy of tax on land by distress of stock and produce
Section 28Accounting for surplus
Section 29Issuance of warrant to collect; hearing; imprisonment
Section 30Certificate of commitment
Section 31Release of imprisoned taxpayers; proceedings
Section 32Liability of collector for taxes, etc., after discharge
Section 33Aiding collector
Section 34Warrants; release after service; rearrest
Section 34ABond; release of delinquent taxpayer from custody
Section 35Actions against delinquent taxpayers
Section 36Collection from decedents’ estates
Section 37Lien of taxes on land; duration; sale; title
Section 37ASales, etc., that cannot be legally made; statements by collectors
Section 37BCertification of amounts necessary for taking land under Sec. 37
Section 38Mortgagees; notice requiring demand for payment
Section 39Service of tax notice; designating place
Section 40Notice of sale; contents
Section 41Description in case of change of local name
Section 42Notice of sale; posting
Section 43Conduct of sale, etc.
Section 44Adjournment
Section 45Collector’s deed; contents; effect
Section 46Defective titles; reimbursement of purchasers; reassessment
Section 47Tax title owners; filing required statements
Section 48Insufficient bids; municipality as purchaser; collector’s duties
Section 49Purchase price unpaid; validity of sale
Section 50Municipalities as purchasers; deeds; tax title accounts; foreclosures
Section 50AMunicipalities; land held under tax sales; protecting interests
Section 50BMunicipalities; foreclosure proceedings; appropriations
Section 51Several parcels of small value; sale together
Section 52Management and sale of land acquired for taxes
Section 53Taking for taxes; notice
Section 54Instrument of taking; form; contents; effect
Section 55Fees for taking
Section 56Taking in name of one of several owners; extent of taking
Section 57Affidavit of collector, etc.; evidence
Section 57APayment by check not duly paid; penalty
Section 58Payments by mortgagee; addition to debt
Section 59Payments by mortgagors or mortgagees
Section 60Payments by other than fee owners
Section 61Taxes subsequent to sale or taking
Section 61ALands subject to tax titles held by municipalities; taking for nonpayment of taxes
Section 62Land taken or sold for taxes; redemption
Section 62AMunicipalities; payment agreements
Section 63Payments to treasurer instead of purchaser; certificate of release
Section 64Absolute title after foreclosure
Section 65Rights of redemption; petition for foreclosure; legal fees
Section 66Title examinations; notice
Section 67Default
Section 68Answer; offer of redemption; hearing
Section 69Decree barring redemption; vacating decree; petition
Section 69ADecree barring redemption; time for vacating decree entered by person other than petitioner
Section 70Validity of title; questioning; decree of court
Section 71Jury trials; waiver; framing issues
Section 72Questions of law reported
Section 73Costs and fees; deposit by petitioner
Section 74Repealed, 1973, 515, Sec. 1
Section 75Practice and procedure
Section 76Jurisdiction of land court; petition for redemption
Section 76APartial redemption; divided lands
Section 76BErrors or irregularities in water, sewer use or municipal light rates and charges
Section 76CTax titles held by towns; notice of assignments, redemptions or foreclosures
Section 77Foreclosure by municipalities; tax titles; covenants calling for money payments by owners
Section 77ASale by municipalities; land acquired through foreclosure; recording deeds
Section 77BManagement, sale, or lease by municipalities; land acquired through foreclosure or under Sec. 80; notice
Section 77CDeeds accepted by municipalities in lieu of foreclosure; taxes
Section 78Repealed, 1936, 194
Section 79Sale without foreclosure; inquiries
Section 80Lack of or inadequate bids; sales without foreclosure
Section 80ATitle to land conveyed under Sec. 79 or Sec. 80; questioning barred
Section 80BTitle acquired under Sec. 79 or Sec. 80; petition to establish; procedure
Section 80CTitle to land conveyed under Sec. 79 or Sec. 80; curing defects
Section 81Repealed, 1925, 241, Sec. 8
Section 81ALand with unoccupied buildings; inspection; abandonment; foreclosure of rights of redemption
Section 81BPurchase 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
Section 82Notice to holder of invalid tax title; release of interest
Section 83Failure to release interest; recording affidavit of notice by collector
Section 84Reassessment or collection of taxes where title invalid; disclaimer by municipality of title
Section 84ACertificates of invalidity; refunds to tax holders
Section 85Taxes paid by co-tenants; lien on co-tenants’ interest
Section 86Enforcement of lien of co-tenant
Section 87Directions to collectors; ordinances or by-laws
Section 88Tax lists and warrants; posting by sheriff or deputies
Section 89Fees of sheriff for collecting taxes
Section 90Treasurer as collector; warrants
Section 91Foreign corporation; non-resident; failure to pay taxes; restraint on business
Section 92Deputy collectors; appointment and removal; bookkeeping; reports; deposit and transfer of funds
Section 93Money due taxpayer from municipalities; withholding for delinquent taxes
Section 94Accounts and receipts of collectors; exhibiting on request of municipal officers
Section 95Credits and payments to collectors
Section 96Removal of collectors
Section 97Accounts, records, etc., of collectors; audits; deposit with assessors; uncollected tax lists
Section 98Back taxes; actions to recover
Section 99Collectors; failure to exhibit accounts or receipts
Section 100Collectors; failure to turn over accounts
Section 101Violations of Sec. 12
Section 102Collectors; violations of Sec. 2 or Sec. 8
Section 103Failure to aid collector
Section 104Exorbitant redemption charges
Section 105Forms
Section 106Repealed, 1985, 598, Sec. 2