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April 11, 2026 Clear | 60°F
The 194th General Court of the Commonwealth of Massachusetts
  1. General Laws
  2. Part I ADMINISTRATION OF THE GOVERNMENT
  3. Title IX TAXATION
  4. Chapter 60 COLLECTION OF LOCAL TAXES
  5. Section 28 Accounting for surplus

Section 28

Section 28: Accounting for surplus

Section 28. The collector shall upon demand give a written account of every sale on distress or seizure and charges, and pay to the owner any surplus above the taxes, interest and charges of keeping and sale.