Chapter 60

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Section 3B Repealed, 2016, 218, Sec. 158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Section 4, 5 Repealed, 1963, 160, Sec. 26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Section 9 Repealed, 1976, 451
Section 10, 11 Repealed, 1923, 128, Sec. 2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Section 15A Repealed, 1963, 160, Sec. 27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, distraining of goods or arrest; 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Section 18 Repealed, 1932, 54, Sec. 1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
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 Decree barring redemption; time for vacating decree entered by person other than petitioner
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

Chapter 60

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Chapter 60: COLLECTION OF LOCAL TAXES