Chapter 60: COLLECTION OF LOCAL TAXES
- Section 1 Definitions
- Section 2 Collection; payment over; returns; abatement
- Section 2A Banks designated to receive tax payments; agreements
- Section 2B Municipal taxes; collection services; agreements; compensation; reports; accounting
- Section 2C Assignment or transfer of tax receivables; conditions of sale; limitations
- Section 3 Tax bills; notices; affidavits of sending
- Section 3A Form of bill or notice; electronic format; notices for rates of utility fees; nonpolitical municipal informational material
- Section 3B Repealed, 2016, 218, Sec. 158
- Section 3C City or town scholarship fund; donation; deposits; distribution
- Section 3D City or town aid to elderly and disabled taxation fund; voluntary check off donations
- Section 3E Application of partial payments
- Section 3F Voluntary donation to municipal veterans assistance fund by designation on municipal property tax or motor vehicle excise bills
- Section 4, 5 Repealed, 1963, 160, Sec. 26
- Section 6 Books or electronically prepared records containing tax lists; duty to keep
- Section 7 Cash books
- Section 8 Collector's books as municipal property; open to examination
- Section 9 Repealed, 1976, 451
- Section 10, 11 Repealed, 1923, 128, Sec. 2
- Section 12 Custody of books, etc.; demand
- Section 13 Necessity and duty to give bond
- Section 14 Special collector; bond
- Section 15 Fees of collector
- Section 15A Repealed, 1963, 160, Sec. 27
- Section 15B Tax title collection revolving fund
- Section 16 Demand for payment of tax prior to sale of land or distraining of goods; statement of amount
- Section 17 Unpaid taxes; collection
- Section 18 Repealed, 1932, 54, Sec. 1
- Section 19 Special warrant for distress or imprisonment without demand, and for acceptance of early payments
- Section 20 Certificate of abatement
- Section 21 Error in name of person; collection from intended persons
- Section 22 Partial payments
- Section 22A Separate tax bills or notices; partial payments on account; receipts
- Section 23 Filing certificates; releasing liens, etc.
- Section 23A Certificate of liens; fee schedule; acceptance of section prior to Jan. 1, 1988
- Section 23B Certificate of liens; fee schedule
- Section 24 Levy by distress or seizure and sale; exemptions
- Section 25 Detention of goods distrained; notice; sale
- Section 26 Adjournment; notice
- Section 27 Levy of tax on land by distress of stock and produce
- Section 28 Accounting for surplus
- Section 29 Issuance of warrant to collect; hearing; imprisonment
- Section 30 Certificate of commitment
- Section 31 Release of imprisoned taxpayers; proceedings
- Section 32 Liability of collector for taxes, etc., after discharge
- Section 33 Aiding collector
- Section 34 Warrants; release after service; rearrest
- Section 34A Bond; release of delinquent taxpayer from custody
- Section 35 Actions against delinquent taxpayers
- Section 36 Collection from decedents' estates
- Section 37 Lien of taxes on land; duration; sale; title
- Section 37A Sales, etc., that cannot be legally made; statements by collectors
- Section 37B Certification of amounts necessary for taking land under Sec. 37
- Section 38 Mortgagees; notice requiring demand for payment
- Section 39 Service of tax notice; designating place
- Section 40 Notice of sale; contents
- Section 41 Description in case of change of local name
- Section 42 Notice of sale; posting
- Section 43 Conduct of sale, etc.
- Section 44 Adjournment
- Section 45 Collector's deed; contents; effect
- Section 46 Defective titles; reimbursement of purchasers; reassessment
- Section 47 Tax title owners; filing required statements
- Section 48 Insufficient bids; municipality as purchaser; collector's duties
- Section 49 Purchase price unpaid; validity of sale
- Section 50 Municipalities as purchasers; deeds; tax title accounts; foreclosures
- Section 50A Municipalities; land held under tax sales; protecting interests
- Section 50B Municipalities; foreclosure proceedings; appropriations
- Section 51 Several parcels of small value; sale together
- Section 52 Management and sale of land acquired for taxes
- Section 53 Taking for taxes; notice
- Section 54 Instrument of taking; form; contents; effect
- Section 55 Fees for taking
- Section 56 Taking in name of one of several owners; extent of taking
- Section 57 Affidavit of collector, etc.; evidence
- Section 57A Payment by check or electronic funds transfer not duly paid; penalty
- Section 58 Payments by mortgagee; addition to debt
- Section 59 Payments by mortgagors or mortgagees
- Section 60 Payments by other than fee owners
- Section 61 Taxes subsequent to sale or taking
- Section 61A Lands subject to tax titles held by municipalities; taking for nonpayment of taxes
- Section 62 Land taken or sold for taxes; redemption
- Section 62A Municipalities; payment agreements
- Section 63 Payments to treasurer instead of purchaser; certificate of release
- Section 64 Absolute title after foreclosure; right to receive excess equity
- Section 64A Sale or retention of property following judgment foreclosing right of redemption; judgment holder's election; claims for excess equity; determination of disputes
- Section 65 Rights of redemption; petition for foreclosure; legal fees
- Section 66 Title examinations; notice
- Section 67 Default
- Section 68 Answer; offer of redemption; hearing
- Section 69 Decree barring redemption; vacating decree; petition
- Section 69A Vacating, reversing or modifying decree of foreclosure
- Section 70 Validity of title; questioning; decree of court
- Section 71 Jury trials; waiver; framing issues
- Section 72 Questions of law reported
- Section 73 Costs and fees; deposit by petitioner
- Section 74 Repealed, 1973, 515, Sec. 1
- Section 75 Practice and procedure
- Section 76 Jurisdiction of land court; petition for redemption
- Section 76A Partial redemption; divided lands
- Section 76B Errors or irregularities in water, sewer use or municipal light rates and charges
- Section 76C Tax titles held by towns; notice of assignments, redemptions or foreclosures
- Section 77 Foreclosure by municipalities; tax titles; covenants calling for money payments by owners
- Section 77A Sale by municipalities; land acquired through foreclosure; recording deeds
- Section 77B Management, sale, or lease by municipalities; land acquired through foreclosure or under Sec. 80; notice
- Section 77C Deeds accepted by municipalities in lieu of foreclosure; taxes
- Section 78 Repealed, 1936, 194
- Section 79 Sale without foreclosure; inquiries
- Section 80 Lack of or inadequate bids; sales without foreclosure
- Section 80A Title to land conveyed under Sec. 79 or Sec. 80; questioning barred
- Section 80B Title acquired under Sec. 79 or Sec. 80; petition to establish; procedure
- Section 80C Title to land conveyed under Sec. 79 or Sec. 80; curing defects
- Section 81 Repealed, 1925, 241, Sec. 8
- Section 81A Land with unoccupied buildings; inspection; abandonment; foreclosure of rights of redemption
- Section 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
- Section 82 Notice to holder of invalid tax title; release of interest
- Section 83 Failure to release interest; recording affidavit of notice by collector
- Section 84 Reassessment or collection of taxes where title invalid; disclaimer by municipality of title
- Section 84A Certificates of invalidity; refunds to tax holders
- Section 85 Taxes paid by co-tenants; lien on co-tenants' interest
- Section 86 Enforcement of lien of co-tenant
- Section 87 Directions to collectors; ordinances or by-laws
- Section 88 Tax lists and warrants; posting by sheriff or deputies
- Section 89 Fees of sheriff for collecting taxes
- Section 90 Treasurer as collector; warrants
- Section 91 Foreign corporation; non-resident; failure to pay taxes; restraint on business
- Section 92 Deputy collectors; appointment and removal; bookkeeping; reports; deposit and transfer of funds
- Section 93 Money due taxpayer from municipalities; withholding for delinquent taxes
- Section 94 Accounts and receipts of collectors; exhibiting on request of municipal officers
- Section 95 Credits and payments to collectors
- Section 96 Removal of collectors
- Section 97 Accounts, records, etc., of collectors; audits; deposit with assessors; uncollected tax lists
- Section 98 Back taxes; actions to recover
- Section 99 Collectors; failure to exhibit accounts or receipts
- Section 100 Collectors; failure to turn over accounts
- Section 101 Violations of Sec. 12
- Section 102 Collectors; violations of Sec. 2 or Sec. 8
- Section 103 Failure to aid collector
- Section 104 Exorbitant redemption charges
- Section 105 Forms
- Section 106 Repealed, 1985, 598, Sec. 2