reglab/housing_qa huggingface dataset:
MA Gen L ch 60 § 92 (2021)
2021 Massachusetts General Laws|Part I - Administration of the Government|Title IX - Taxation|Chapter 60 - Collection of Local Taxes|Section 92 - Deputy Collectors; Appointment and Removal; Bookkeeping; Reports; Deposit and Transfer of Funds

Section 92. Any officer authorized to collect taxes may appoint and remove such deputies as such officer deems expedient. Each deputy so appointed shall keep a cash book, in which such deputy shall enter all sums so collected, specifying the total amount of each tax collected, all interest, charges and fees received, the name and address of each party from whom money was received and the date of each such receipt. They shall prepare a report to the collector of all uncollected warrants issued to the deputy at least once a month. Such deputies shall give bond for the faithful performance of their duties, in such sum and in such form, and subject to such conditions, as the commissioner may prescribe, and shall have all the powers of collectors. Any such deputy shall, at least weekly, either turn over sums collected to the collector, or deposit said funds into an account which is separate from any other account of that community, or any other community, for the purpose of clearing checks and earning interest on deposits. The deputy shall have no authority to withdraw amounts from this deputy deposit account except the deputy's fees due under section fifteen. The collector shall transfer funds which have cleared from such account to the town treasury at least once a week along with any interest earned and may retain any fees of the collector and deputy and pay over such fees to the collector or deputy, unless such fees belong to the municipality.
MA Gen L ch 60 § 93 (2021)
2021 Massachusetts General Laws|Part I - Administration of the Government|Title IX - Taxation|Chapter 60 - Collection of Local Taxes|Section 93 - Money Due Taxpayer From Municipalities; Withholding for Delinquent Taxes

Section 93. The treasurer or other disbursing officer of any town may, and if so requested by the collector shall, withhold payment of any money payable to any person from whom there are then due taxes, assessments, rates or other charges committed to such collector, which are wholly or partly unpaid, whether or not secured by a tax title held by the town, to an amount not exceeding the total of the unpaid taxes, assessments, rates and other charges, with interest and costs. The sum withheld shall be paid or credited to the collector, who shall, if required, give a written receipt therefor. The person taxed or charged may in such case have the same remedy as if he had paid such taxes, assessments, rates or other charges after a levy upon his goods. The collector's rights under this section shall not be affected by any assignment or trustee process or attorney's lien.
MA Gen L ch 60 § 94 (2021)
2021 Massachusetts General Laws|Part I - Administration of the Government|Title IX - Taxation|Chapter 60 - Collection of Local Taxes|Section 94 - Accounts and Receipts of Collectors; Exhibiting on Request of Municipal Officers

Section 94. The aldermen or selectmen may require the collector once in two months to exhibit to them a true account of all money received on the taxes committed to him, and to produce the treasurer's receipts for all money paid into the treasury by him.
MA Gen L ch 60 § 95 (2021)
2021 Massachusetts General Laws|Part I - Administration of the Government|Title IX - Taxation|Chapter 60 - Collection of Local Taxes|Section 95 - Credits and Payments to Collectors

Section 95. The collector shall be credited with all sums abated; with all sums committed and thereafter apportioned under section thirteen of chapter eighty; with the amount of all assessments not apportioned to subsequent years which have been committed under section four of chapter eighty and subsequently recommitted to him to be added to the annual tax on the land; with the amount of taxes for which a judgment has been rendered by any court in favor of the city or town; with the amount of a claim for taxes allowed in favor of the city or town in bankruptcy or receivership cases; with the amount of taxes assessed upon any person committed to jail for non-payment of his tax within two years from the receipt of the tax list by the collector, and who has not paid his tax; with any sums which the town may see fit to abate to him, due from persons committed after the expiration of two years; with all sums withheld by the treasurer of a town under section ninety-three; subject to the provisions of sections forty-eight and fifty-five, with the amount of the taxes and costs, charges and fees where land has been purchased or taken by the town for non-payment of taxes; and upon certification in accordance with section sixty-one, with the amount of subsequent taxes which have become part of the terms of redemption in any tax title held by the town. When a collector is credited with the amount of taxes assessed upon any person committed to jail for the non-payment of his tax, who has not paid his tax, said collector shall also be paid and credited with the fees and charges which have become a part of said taxes and to which he or the officer acting under his warrant is entitled. Upon filing for record or registration a statement under section 37A that a sale or taking cannot be legally made, the collector shall transmit a copy of the recorded statement to the city auditor, town accountant or officer having similar duties, who shall record the taxes that are the subject of the statement as taxes in litigation, and the collector shall be credited with those taxes until the time the collector must sell or take the land under that section.
MA Gen L ch 60 § 96 (2021)
2021 Massachusetts General Laws|Part I - Administration of the Government|Title IX - Taxation|Chapter 60 - Collection of Local Taxes|Section 96 - Removal of Collectors

Section 96. If a collector becomes incapacitated by reason of mental illness, absconds or removes from the town or in the judgment of the aldermen or selectmen is about to so remove or is otherwise unable to discharge his duty, or if he refuses on demand to exhibit to the aldermen or selectmen his books, vouchers and accounts of collections as provided in this chapter, the aldermen or selectmen may remove him from office.
MA Gen L ch 60 § 97 (2021)
2021 Massachusetts General Laws|Part I - Administration of the Government|Title IX - Taxation|Chapter 60 - Collection of Local Taxes|Section 97 - Accounts, Records, etc., of Collectors; Audits; Deposit With Assessors; Uncollected Tax Lists

Section 97. If a collector ceases to hold the office of collector for any reason, all his accounts, records and papers, including his warrant, which relate to the assessment and collection of taxes in his town shall, forthwith after an audit thereof has been made by a competent accountant, be deposited by him, or his executor or administrator, or any other person into whose possession they may come, with the assessors of such town, who thereupon shall turn over his uncollected tax lists to his successor, together with their warrant, which shall cover the uncollected accounts of the original commitment as shown on said lists and shall also turn over all his accounts, records and papers, including his warrant, so deposited with them, except said lists, to the clerk of said town. If the collector is his own successor, he shall complete the collection of the taxes as a part of the duties of his new term of office and not as a part of the duties of his former term of office.
MA Gen L ch 60 § 98 (2021)
2021 Massachusetts General Laws|Part I - Administration of the Government|Title IX - Taxation|Chapter 60 - Collection of Local Taxes|Section 98 - Back Taxes; Actions to Recover

Section 98. No action to recover back a tax shall be maintained, except as provided in sections sixty and eighty-five, unless commenced within three months after payment of the tax nor unless such tax is paid either after an arrest of the person paying it, a levy on his goods, a notice of a sale of his land, a written protest signed by him, or a withholding of money due him under section ninety-three. In an action founded on an error or irregularity in the assessment or apportionment of a tax, only the amount in excess of the tax for which the plaintiff was liable shall be recoverable; and no sale, contract or levy shall be avoided solely by reason of such error or irregularity.
MA Gen L ch 60 § 99 (2021)
2021 Massachusetts General Laws|Part I - Administration of the Government|Title IX - Taxation|Chapter 60 - Collection of Local Taxes|Section 99 - Collectors; Failure to Exhibit Accounts or Receipts

Section 99. A collector who neglects or refuses to exhibit accounts or to produce receipts, as required under section ninety-four, shall forfeit to the town two and one half per cent of the sums committed to him for collection.
MA Gen L ch 60 § 100 (2021)
2021 Massachusetts General Laws|Part I - Administration of the Government|Title IX - Taxation|Chapter 60 - Collection of Local Taxes|Section 100 - Collectors; Failure to Turn Over Accounts

Section 100. Violation by a collector, former collector, or an executor or administrator of a collector or former collector, of any provision of section nine, twelve or ninety-seven shall be punished by a fine of not more than five hundred dollars.
MA Gen L ch 60 § 101 (2021)
2021 Massachusetts General Laws|Part I - Administration of the Government|Title IX - Taxation|Chapter 60 - Collection of Local Taxes|Section 101 - Violations of Sec. 12

Section 101. Violation of section twelve by a person of whom demand is made thereunder shall be punished by a fine of not more than five hundred dollars.
MA Gen L ch 60 § 102 (2021)
2021 Massachusetts General Laws|Part I - Administration of the Government|Title IX - Taxation|Chapter 60 - Collection of Local Taxes|Section 102 - Collectors; Violations of Sec. 2 or Sec. 8

Section 102. Violation by a collector of section two or section eight shall be punished by a fine of not less than three hundred dollars.
MA Gen L ch 60 § 103 (2021)
2021 Massachusetts General Laws|Part I - Administration of the Government|Title IX - Taxation|Chapter 60 - Collection of Local Taxes|Section 103 - Failure to Aid Collector

Section 103. Whoever refuses or neglects to aid a collector when required under section thirty-three shall forfeit not more than ten dollars.
MA Gen L ch 60 § 104 (2021)
2021 Massachusetts General Laws|Part I - Administration of the Government|Title IX - Taxation|Chapter 60 - Collection of Local Taxes|Section 104 - Exorbitant Redemption Charges

Section 104. Violation by any person of the last sentence of the second paragraph of section sixty-two shall be punished by a fine of not more than one hundred dollars.
MA Gen L ch 60 § 105 (2021)
2021 Massachusetts General Laws|Part I - Administration of the Government|Title IX - Taxation|Chapter 60 - Collection of Local Taxes|Section 105 - Forms

Section 105. Forms to be used in proceedings for the collection of taxes under this chapter and chapter 59 and of assessments which the collector is authorized or required by law to collect shall be as prescribed by the commissioner. In any case where the commissioner prescribes a form, the form may be completed or maintained electronically.
MA Gen L ch 60a § 3 (2021)
2021 Massachusetts General Laws|Part I - Administration of the Government|Title IX - Taxation|Chapter 60a - Excise Tax on Registered Motor Vehicles in Lieu of Local Tax|Section 3 - Remedies of Collectors

Section 3. In the collection of this excise, the collectors of taxes shall have all the remedies provided by chapter sixty.
MA Gen L ch 60a § 4 (2021)
2021 Massachusetts General Laws|Part I - Administration of the Government|Title IX - Taxation|Chapter 60a - Excise Tax on Registered Motor Vehicles in Lieu of Local Tax|Section 4 - Laws Respecting Registration of Motor Vehicles; Effect of This Chapter

Section 4. The provisions of this chapter, other than those contained in section two A thereof, shall not be construed to alter or amend the provisions of law with respect to the registration of motor vehicles or trailers.
MA Gen L ch 60a § 6 (2021)
2021 Massachusetts General Laws|Part I - Administration of the Government|Title IX - Taxation|Chapter 60a - Excise Tax on Registered Motor Vehicles in Lieu of Local Tax|Section 6 - Where Excise Laid and Collected

Section 6. The excise locally assessable under this chapter shall be laid and collected at the residential address of the owner, if an individual, or at the principal place of business in this commonwealth, if a partnership, voluntary association or corporation, as determined by the owner's registration, except that if a motor vehicle or trailer is customarily kept in some other municipality, the excise shall be laid and collected in such other municipality.
MA Gen L ch 60a § 7 (2021)
2021 Massachusetts General Laws|Part I - Administration of the Government|Title IX - Taxation|Chapter 60a - Excise Tax on Registered Motor Vehicles in Lieu of Local Tax|Section 7 - Uncollectible Tax; Abatement

Section 7. If a collector is satisfied that an excise that has been committed to him or to any of his predecessors in office for collection, is uncollectible by reason of the death, absence, poverty, insolvency, bankruptcy, or other inability of the person assessed to pay, he shall notify the assessors thereof in writing on oath, stating why such excise cannot be collected. The assessors shall act upon such notification within thirty days, and, after due inquiry, may abate such excise or any part thereof, and shall certify such abatement in writing to the collector, and said certificate shall discharge the collector from further obligation to collect the excise so abated.
MA Gen L ch 60a § 8 (2021)
2021 Massachusetts General Laws|Part I - Administration of the Government|Title IX - Taxation|Chapter 60a - Excise Tax on Registered Motor Vehicles in Lieu of Local Tax|Section 8 - Unpaid Tax; Abatement

Section 8. Notwithstanding the failure of the owner of a motor vehicle on which an excise was assessed under this chapter to apply for an abatement within the time set forth in section 2, the board of assessors may abate the whole, or any part of any such excise, or any interest thereon or costs relative thereto, that remains unpaid where, in the assessors' opinion it should be abated. No such abatements shall be granted unless they are in accordance with such rules, regulations and guidelines as the commissioner of revenue may prescribe and no interest shall be due in connection with any such abatement. Whenever an abatement is granted under this section, the assessors shall enter the same in their record of abatements. The assessors shall annually, not later than August 1, report to the commissioner, in the form and manner prescribed by him, the abatements granted during the prior fiscal year.
MA Gen L ch 60a § 9 (2021)
2021 Massachusetts General Laws|Part I - Administration of the Government|Title IX - Taxation|Chapter 60a - Excise Tax on Registered Motor Vehicles in Lieu of Local Tax|Section 9 - Deferral of Excise Due by Massachusetts National Guard Members and Reservists on Active Duty and Dependents

Section 9. In any city or town accepting the provisions of this section and notwithstanding any other provision of this chapter to the contrary, any excise due under this chapter by a member of the Massachusetts National Guard or reservist or a dependent of a member of the Massachusetts National Guard or reservist shall be deferred while that member is on active service outside the commonwealth and for a period of up to 180 days after completion of that service. No interest or penalties shall be assessed for any period before the expiration of the 180 days.
MA Gen L ch 60b § 1 (2021)
2021 Massachusetts General Laws|Part I - Administration of the Government|Title IX - Taxation|Chapter 60b - Excise on Boats, Ships and Vessels in Lieu of Local Property Tax|Section 1 - Definitions

Section 1. As used in this chapter, the following words shall, unless the context clearly requires otherwise, have the following meanings:  ''Vessel'', every watercraft, including documented boats and ships, used or capable of being used as a means of transportation on water, and includes all equipment, including mode of power, and furnishings that are normally required aboard the vessel during accomplishment of the functions for which the vessel is being utilized.  ''Habitually moored or docked'', the place where the owner has usual mooring or dockage for the summer season.  ''Principally situated'', for a registered ship or vessel where it is registered, and for a non registered ship or vessel, whether documented or not, the city or town in Massachusetts where it is principally located during the calendar year.
MA Gen L ch 60b § 3 (2021)
2021 Massachusetts General Laws|Part I - Administration of the Government|Title IX - Taxation|Chapter 60b - Excise on Boats, Ships and Vessels in Lieu of Local Property Tax|Section 3 - Exemptions

Section 3. The excise imposed by this chapter shall not apply to vessels described in section eight of chapter fifty-nine and in section sixty-seven of chapter sixty-three; to vessels owned by the commonwealth or any political subdivision thereof; to law enforcement vessels; to vessels under construction; to ferries; to boats, fishing gear and nets owned and actually used by the owner in the prosecution of his business if engaged exclusively in commercial fishing, with a total value of ten thousand dollars or less; nor to other vessels with a value of one thousand dollars or less. Said exemptions shall not subject said vessels and their equipment to any other tax under section four of chapter fifty-nine.
MA Gen L ch 60b § 4 (2021)
2021 Massachusetts General Laws|Part I - Administration of the Government|Title IX - Taxation|Chapter 60b - Excise on Boats, Ships and Vessels in Lieu of Local Property Tax|Section 4 - Collector of Taxes; Penalties

Section 4. The board of assessors, upon assessing the excise imposed by this chapter, shall commit the same to the collector of taxes with their warrant for the collection thereof. The collector of taxes shall seasonably notify the owner of the excise assessed and the due date, but failure to receive notice shall not affect the validity of the excise. Said excise shall be due and payable at the expiration of sixty days from the date upon which the notice was issued by the collector pursuant to this chapter.  Failure to pay said excise by the due date shall result in a penalty being imposed which shall be equal to twenty dollars or twenty per cent of the amount of the excise due, whichever is greater. The penalty shall be in addition to the amount of excise due and any interest thereon imposed by law. If said excise remains unpaid after the due date, the harbormaster of a city or town shall refuse to allow the vessel to moor, dock, or otherwise be situated within the waterways of said city or town. All sums received from said penalty shall be credited to the Municipal Waterways Improvement and Maintenance Fund, established under the provisions of clause (72) of section five of chapter forty.
MA Gen L ch 60b § 5 (2021)
2021 Massachusetts General Laws|Part I - Administration of the Government|Title IX - Taxation|Chapter 60b - Excise on Boats, Ships and Vessels in Lieu of Local Property Tax|Section 5 - Collection Provisions

Section 5. The provisions of law relative to the collection, payment, abatement, verification and administration of the motor vehicle excise imposed under chapter sixty A shall so far as pertinent apply to the excise imposed under this chapter.
MA Gen L ch 60b § 6 (2021)
2021 Massachusetts General Laws|Part I - Administration of the Government|Title IX - Taxation|Chapter 60b - Excise on Boats, Ships and Vessels in Lieu of Local Property Tax|Section 6 - Ship and Vessel Information

Section 6. The commissioner of corporations and taxation shall annually transmit to the director of marine and recreational vehicles a list of all ships or vessels documented as of July first under the laws of the United States whose owners reside in Massachusetts. The boat list shall include for each boat the name and residence of the registered owner, the documentation number, type, length, and model year of the boat and type and horsepower of the engine or motor used to propel said boat and the city or town in which it is habitually moored or docked.
MA Gen L ch 61 § 1 (2021)
2021 Massachusetts General Laws|Part I - Administration of the Government|Title IX - Taxation|Chapter 61 - Classification and Taxation of Forest Lands and Forest Products|Section 1 - Definitions

Section 1. For purposes of this chapter, unless the context otherwise requires, the following words shall have the following meanings:—  ''Cut'', sever or taken from the soil.  ''Forest land'', land devoted to the growth of forest products. Upon application, the state forester may allow accessory land devoted to other non-timber uses to be included in certification.  ''Forest products'', wood, timber, Christmas trees, other tree forest growth and any other product produced by forest vegetation.  ''Certification'', approval of a forest management plan by the state forester.  ''Contiguous land'', land separated from other land under the same ownership by a public or private way, waterway or an easement for water supply.  ''Forest management plan'' or ''management plan'', a completed copy of a form provided by the state forester executed by the owner and the state forester that provides for a ten year program of forest management, including intermediate and regeneration cuttings.  ''Cutting plan'', a completed copy of a form approved by the state forester which describes the species, dimensions, and quantity of a proposed forest crop to be harvested and which is certified by the state forester as being in accordance with the provisions of section forty to forty-six, inclusive, of chapter one hundred and thirty-two.  ''Not used for purposes incompatible with forest production'', uses formally proposed or permitted that do not interfere with or reduce the quantity and quality of a continuous forest crop.  ''Owner'', person, persons, or another legal entity holding title to a parcel of forest land.  ''Parcel'', land held by the same owner under a deed of title which has no encumbrance incompatible with this chapter.  ''Region'', one of the five geographic subdivisions of the commonwealth utilized for administrative purposes by the department of environmental management.
MA Gen L ch 61 § 2a (2021)
2021 Massachusetts General Laws|Part I - Administration of the Government|Title IX - Taxation|Chapter 61 - Classification and Taxation of Forest Lands and Forest Products|Section 2a - Tax Rate for Certified Forest Land

Section 2A. In a city or town that accepts this section, the rate of tax applicable to certified forest land shall be the rate determined to be applicable to class two, open space.
MA Gen L ch 61 § 4 (2021)
2021 Massachusetts General Laws|Part I - Administration of the Government|Title IX - Taxation|Chapter 61 - Classification and Taxation of Forest Lands and Forest Products|Section 4 - Valuation of Buildings and Dwellings Located on Forest Production Land

Section 4. All buildings located on land which is valued, assessed and taxed on the basis of its forest production use in accordance with this chapter and all land occupied by a dwelling or regularly used for family living shall be valued, assessed and taxed by the same standards, methods and procedures as other taxable property.