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 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 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 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 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 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 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 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 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 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