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January 15, 2025 Clouds | 23°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 35 Actions against delinquent taxpayers

Section 35

Section 35: Actions against delinquent taxpayers

Section 35. If a tax which has been committed to a collector remains unpaid after it has become due and payable, it may be recovered in an action of contract or in any other appropriate action, suit or proceeding brought by the collector either in his own name or in the name of the town against the person assessed for such tax.