reglab/housing_qa huggingface dataset:
MA Gen L ch 60 § 2 (2021)
2021 Massachusetts General Laws|Part I - Administration of the Government|Title IX - Taxation|Chapter 60 - Collection of Local Taxes|Section 2 - Collection; Payment Over; Returns; Abatement

Section 2. Every collector of taxes, constable, sheriff or deputy sheriff, receiving a tax list and warrant from the assessors, shall collect the taxes therein set forth, with interest, and pay over said taxes and interest to the city or town treasurer according to the warrant, and shall make written return thereof with his tax list and of his doings thereon at such times as the assessors shall in writing require. He shall also give to the treasurer an account of all charges and fees collected by him. He shall, once in each week or more often, pay over to the treasurer all money received by him for taxes and interest during the preceding week or lesser period together with any interest earned as a result of depositing said taxes and interest received.  In cities and towns that accept this paragraph, if the collector is satisfied that an unpaid tax on land committed to the collector or any of the collector's predecessors in office for collection was assessed on a valuation insufficient to meet the charges or expenses of collection, or if any other committed tax is unpaid and is less than $25, the collector may notify the assessors in writing, on oath, stating why the tax cannot be collected. Upon receipt of the request, the assessors shall act on the request immediately and, after due inquiry, may abate the tax and shall certify the abatement in writing to the collector. The certificate of abatement shall discharge the collector from further obligation to collect the tax so abated.
MA Gen L ch 60 § 2a (2021)
2021 Massachusetts General Laws|Part I - Administration of the Government|Title IX - Taxation|Chapter 60 - Collection of Local Taxes|Section 2a - Banks Designated to Receive Tax Payments; Agreements

Section 2A. The collector, with the approval of the city council in cities, the board of selectmen in towns and the town council in municipalities having a town council form of government, is hereby authorized to enter into agreements for a term of not more than three years with one or more banks as defined in chapter one hundred and sixty-seven or a national banking association or a savings and loan association authorized to do business in the commonwealth designating such bank or banking association or a savings and loan association to receive payments of any taxes or other accounts payable to such city or town. Said agreement shall provide that any tax or other account received by a designated bank shall be processed and credited in the same manner as if such payment had been received in such day directly in the office of such tax collector. Any such payment shall be subject to the provisions of chapters forty-four, sixty and sixty A of the General Laws. Any designated bank or national banking association or a savings and loan association shall indemnify said city or town and the officers, agents and employees thereof for any losses sustained by it or them on account of the negligence of such bank or national banking association or a savings and loan association or its failure to perform faithfully its duties and obligations pursuant to any such agreement.
MA Gen L ch 60 § 3 (2021)
2021 Massachusetts General Laws|Part I - Administration of the Government|Title IX - Taxation|Chapter 60 - Collection of Local Taxes|Section 3 - Tax Bills; Notices; Affidavits of Sending

Section 3. The collector shall immediately, after receiving a tax list and warrant send notice to each person assessed, resident or non-resident, of the amount of the person's tax. If the notice is mailed, it shall be postpaid and directed to the assessed person at the person's residential address on January 1 if known, or the address of the real estate or personal property to which the tax relates, unless the person shall otherwise direct the collector, in writing, in time and manner as the collector may require. If the tax is a tax on real estate, the collector shall send a separate bill or notice for the portion of the tax applicable to each parcel of real estate separately assessed. An omission to send a notice under this section shall not affect the validity either of a tax or of the proceedings for its collection. An affidavit of the collector or deputy collector sending a tax bill or notice as to the time of sending shall be prima facie evidence that the same was sent at such time. All tax bills or notices issued pursuant to this section shall state (a) the date as of which the tax was assessed and (b) the fiscal year to which the tax relates. The tax notice and bill shall state that all payments shall be to or to the order of the city, town or district and not to or to the order of any officer, board or commission.  The collector may send the notice required by this section to an owner who has acquired title by a deed duly recorded subsequent to January first in the year in which said tax was assessed.
MA Gen L ch 60 § 3d (2021)
2021 Massachusetts General Laws|Part I - Administration of the Government|Title IX - Taxation|Chapter 60 - Collection of Local Taxes|Section 3d - City or Town Aid to Elderly and Disabled Taxation Fund; Voluntary Check Off Donations

Section 3D. A city or town which accepts the provisions of this section is hereby authorized, subject to the approval of the commissioner, to design and designate a place on its municipal tax bills, or the motor vehicle excise tax bills, or to mail with such tax bills a separate form, whereby the taxpayers of said city or town may voluntarily check off, donate and pledge an amount not less than $1 or such other designated amount which shall increase the amount otherwise due, and to establish a city or town aid to the elderly and disabled taxation fund for the purpose of defraying the real estate taxes of elderly and disabled persons of low income.  Any amounts donated to said fund shall be deposited into a special account in the general treasury and shall be in the custody of the treasurer. The treasurer shall invest said funds at the direction of the officer, board, commission, committee or other agency of the city or town who or which is otherwise authorized and required to invest trust funds of the city or town and subject to the same limitations applicable to trust fund investments, except as otherwise specified herein. The fund, together with the interest earned thereon shall be used for the purpose specified in this section without further appropriation.  In any city or town establishing an aid to the elderly and disabled taxation fund, there shall be a taxation aid committee to consist of the chairman of the board of assessors, the city or town treasurer and three residents of the city or town to be appointed by the mayor or board of selectmen as the case may be. Said board shall adopt rules and regulations to carry out the provisions of this section and to identify the recipients of such aid.
MA Gen L ch 60 § 3e (2021)
2021 Massachusetts General Laws|Part I - Administration of the Government|Title IX - Taxation|Chapter 60 - Collection of Local Taxes|Section 3e - Application of Partial Payments

Section 3E. Partial payments of bills for taxes, excises or municipal charges and fees, including partial payments under sections 22 and 62, shall be applied first to any interest due, then to collection charges, that have been added to the bills, unless the amount of the interest and charges taken together may be waived and the collector or other officer responsible for collecting the bills determines that the partial payment should be first applied to the underlying obligation.
MA Gen L ch 60 § 3f (2021)
2021 Massachusetts General Laws|Part I - Administration of the Government|Title IX - Taxation|Chapter 60 - Collection of Local Taxes|Section 3f - Voluntary Donation to Municipal Veterans Assistance Fund by Designation on Municipal Property Tax or Motor Vehicle Excise Bills

Section 3F. A city, town or district that accepts this section may designate a place on its municipal property tax bills or motor vehicle excise bills or mail with such bills a separate form whereby taxpayers of the city, town or district may voluntarily check off, donate and pledge an amount of money which shall increase the amount already due to establish and fund a municipal veterans assistance fund which shall be under the supervision of the local veterans agent, the board or officer in charge of the collection of the municipal charge, fee or fine or the town collector of taxes.  Any amounts donated to the fund shall be deposited into a special account in the general treasury and shall be in the custody of the treasurer. The treasurer shall invest the funds at the direction of the officer, board, commission, committee or other agency of the city or town who or which is otherwise authorized and required to invest trust funds of the city or town and subject to the same limitations applicable to trust fund investments except as otherwise specified in this section. The fund and any interest thereon shall be used for the purposes of this section without further appropriation.  Money in the fund shall be used to provide support for veterans and their dependents in need of immediate assistance with food, transportation, heat and oil expenses. The city, town or district's veterans' services department shall: (i) establish an application process for veterans and their dependents to obtain assistance; (ii) establish standards for acceptable documentation of veteran status or dependent status; and (iii) establish financial eligibility criteria for determining need and amount of assistance for eligible applicants. The veterans' services department shall be responsible for reviewing each applicant and fairly applying the eligibility and level-of-need standards.
MA Gen L ch 60 § 6 (2021)
2021 Massachusetts General Laws|Part I - Administration of the Government|Title IX - Taxation|Chapter 60 - Collection of Local Taxes|Section 6 - Books or Electronically Prepared Records Containing Tax Lists; Duty to Keep

Section 6. The collector shall make and keep the book, or an electronically prepared record, containing the tax list committed to the collector and against the name of every person assessed for a tax shall make entries showing the disposition thereof, whether reassessed, abated or paid, and the date of such disposition.
MA Gen L ch 60 § 7 (2021)
2021 Massachusetts General Laws|Part I - Administration of the Government|Title IX - Taxation|Chapter 60 - Collection of Local Taxes|Section 7 - Cash Books

Section 7. He shall also keep a cash book, in which he shall enter all sums paid to him, as received, specifying the total amount of tax, abatements allowed, all interest charged, the total amount received and the date of receipt, the date and amount of every payment and disbursement made by him, and to whom paid, with such other matters as the town requires.
MA Gen L ch 60 § 8 (2021)
2021 Massachusetts General Laws|Part I - Administration of the Government|Title IX - Taxation|Chapter 60 - Collection of Local Taxes|Section 8 - Collector's Books as Municipal Property; Open to Examination

Section 8. All books kept by the collector, which shall be approved as to form by the commissioner, shall be furnished by, and be the property of, the town, and shall be at all reasonable times open to examination by the auditor of such town or any other agent thereof duly authorized therefor. The collector shall, on demand by the mayor, aldermen or selectmen, exhibit to them or to any persons whom they designate, at any time during ordinary business hours, the books, accounts and vouchers relating to taxes committed to him for collection and to his receipts and payments on account of taxes; and they, or the persons designated by them, shall have full opportunity to examine said books, accounts and vouchers, and to make copies and extracts therefrom.
MA Gen L ch 60 § 12 (2021)
2021 Massachusetts General Laws|Part I - Administration of the Government|Title IX - Taxation|Chapter 60 - Collection of Local Taxes|Section 12 - Custody of Books, etc.; Demand

Section 12. A town clerk or an assessor, having knowledge of any accounts, records or papers relating to taxes in his town which should be in his custody, shall demand them of any person having them, who shall forthwith deliver them to him.
MA Gen L ch 60 § 13 (2021)
2021 Massachusetts General Laws|Part I - Administration of the Government|Title IX - Taxation|Chapter 60 - Collection of Local Taxes|Section 13 - Necessity and Duty to Give Bond

Section 13. The collector shall, before the commitment to him of any taxes of any year, or, if he is a city or town collector under section thirty-eight A of chapter forty-one, before such commitment or the collection of any other accounts due his city or town and not included within the provisions of a bond previously given by him and still in force, give a bond or bonds for the faithful performance of his duties in all capacities in which he is acting as collector either in the collection of taxes or of such other accounts, including a bond, which shall be separate, in respect to uncollected accounts, if any, turned over to him by the assessors under section ninety-seven. Each bond given under this section shall be in a form approved by the commissioner and in such sum or sums, not less than the amount or amounts established by the commissioner, as shall be fixed by the selectmen or mayor and aldermen. A copy of each such bond shall be delivered to the commissioner. If the collector does not give bond or bonds as herein required, the selectmen or mayor and aldermen may declare the office vacant and the vacancy may be filled in the manner prescribed by section forty or sixty-one A of chapter forty-one, as the case may be.
MA Gen L ch 60 § 14 (2021)
2021 Massachusetts General Laws|Part I - Administration of the Government|Title IX - Taxation|Chapter 60 - Collection of Local Taxes|Section 14 - Special Collector; Bond

Section 14. In towns, not cities, if, at the expiration of three years from the date of the commitment of tax lists and warrant to a collector of taxes, any taxes remain uncollected and recovery cannot be made upon the bond of the collector of the amount of such uncollected taxes, the selectmen shall appoint the collector of taxes for the current year or some other person as special collector thereof. He shall furnish a satisfactory bond for the faithful performance of his duties, in such sum as the selectmen require, in a form to be approved by the commissioner.
MA Gen L ch 60 § 15 (2021)
2021 Massachusetts General Laws|Part I - Administration of the Government|Title IX - Taxation|Chapter 60 - Collection of Local Taxes|Section 15 - Fees of Collector

Section 15. The following interest, charges and fees, and no other, when accrued, shall severally be added to the amount of the tax and collected as a part thereof:—  1. For interest, as provided by law;  2. For each written demand provided for by law, not more than $30;  3. For preparing advertisement of sale or taking, $10 for each parcel of real estate included in the advertisement and the necessary legal fees for search of title;  4. For advertisement of sale or taking in newspaper, the cost thereof;  5. For posting notices of sale or taking, $5 for each parcel or real estate included in the notice;  6. For affidavit, $10 for each parcel of land included therein;  7. For recording affidavit, the cost thereof;  8. For preparing deed or instrument of taking, $10;  9. For the issuance and delivery of a warrant to an officer, $10;  10. For notice by mail or other means to the delinquent that warrant to collect has been issued, $12;  11. For exhibiting a warrant to collect or delivering a copy thereof to the delinquent or his representative or leaving it at his last and usual place of abode or of business, and without distraint or arrest, $17.  12. For distraining goods of the delinquent, $10 and the necessary cost thereof;  13. For the custody and safekeeping of the distrained goods of the delinquent, the cost thereof, for a period not exceeding seven days, together with the expense of parking, storage, labor and towing or teaming, and other necessary expenses;  14. For selling goods distrained, the cost thereof;  15. For arresting the body, the necessary costs of the arresting officer and the cost of the travel, at the rate of $.30 per mile, from the office of the collector to the place where the arrest is made;  16. For custody of the body arrested, if payment of the delinquent tax is not made forthwith, $10, and in addition thereto travel at the rate of $.30 per mile from the place of arrest to the jail or, if payment is made before commitment to jail, for the distance from the place where the arrest is made to the place where payment is made;  17. For service of demand and notice under section fifty-three, if served in the manner required by law for the service of subpoenas on witnesses in civil cases, the cost thereof, but not more than $40;  18. For the mailing of each written demand or notice by registered mail, the cost thereof.  19. For the recording of the instrument of taking under section 54, the cost thereof.  The collector shall account to the town treasurer for all interest, charges and fees collected by him; but the town shall reimburse or credit him for all expenses incurred by him hereunder, including all lawful charges and fees paid or credited by him for collecting taxes.  The collector may, in his discretion, waive such interest, charges and fees when the total amount thereof is $15 or less.
MA Gen L ch 60 § 16 (2021)
2021 Massachusetts General Laws|Part I - Administration of the Government|Title IX - Taxation|Chapter 60 - Collection of Local Taxes|Section 16 - Demand for Payment of Tax Prior to Sale of Land, Distraining of Goods or Arrest; Statement of Amount

Section 16. The collector shall, before selling the land of a resident, or non-resident, or distraining the goods of any person, or arresting him for his tax, serve on him a statement of the amount thereof with a demand for its payment. If two or more parcels of land are assessed in the name of a resident, or non-resident, the statement of the aggregate amount of the taxes thereon may be made in one demand. Such demand may also include taxes due on account of tangible personal property and any motor vehicle excise tax. If the heirs of a deceased person, co-partners or two or more persons are jointly assessed, service need be made on only one of them. Such demand for the tax upon land may be made upon the person occupying the same on January first of the year in which the tax is assessed. No demand need be made on a mortgagee, unless he has given notice under section thirty-eight, in which case no demand need be made on the owner or occupant. Demand shall be made by the collector by mailing the same to the last or usual place of business or abode, or to the address best known to him, and failure to receive the same shall not invalidate a tax or any proceedings for the enforcement or collection of the same.
MA Gen L ch 60 § 17 (2021)
2021 Massachusetts General Laws|Part I - Administration of the Government|Title IX - Taxation|Chapter 60 - Collection of Local Taxes|Section 17 - Unpaid Taxes; Collection

Section 17. If any tax, betterment or special assessment remains unpaid fourteen days after demand therefor, the collector, in the case of any tax, betterment or special assessment upon real estate, within two years from April first in the calendar year in which the assessment was made, and, in case of any other tax, within three years from said April first, shall collect the tax, together with all incidental charges and fees, in the manner provided by law.
MA Gen L ch 60 § 19 (2021)
2021 Massachusetts General Laws|Part I - Administration of the Government|Title IX - Taxation|Chapter 60 - Collection of Local Taxes|Section 19 - Special Warrant for Distress or Imprisonment Without Demand, and for Acceptance of Early Payments

Section 19. If the assessors are of the opinion that the credit of a person taxed is doubtful or that he is about to leave the commonwealth, they may, by a special warrant, direct the collector forthwith, without demand or notice, to compel payment by distress or imprisonment, whether the tax is payable immediately or at a future day, by instalments or otherwise.  If a person desires to make an early payment or payments of taxes, prior to the commitment by the assessors of the tax list and warrant required by section fifty-three of chapter fifty-nine, the assessors may, by a special warrant, authorize the collector to accept such payment.
MA Gen L ch 60 § 20 (2021)
2021 Massachusetts General Laws|Part I - Administration of the Government|Title IX - Taxation|Chapter 60 - Collection of Local Taxes|Section 20 - Certificate of Abatement

Section 20. If a person claims the benefit of an abatement, he shall exhibit to the collector demanding his taxes the certificate of such abatement authorized by section seventy of chapter fifty-nine; and he shall be liable for all costs and officers' fees incurred before exhibiting such certificate; provided, however, that if it is found that no tax is due, no such costs or officers' fees shall be collected.
MA Gen L ch 60 § 21 (2021)
2021 Massachusetts General Laws|Part I - Administration of the Government|Title IX - Taxation|Chapter 60 - Collection of Local Taxes|Section 21 - Error in Name of Person; Collection From Intended Persons

Section 21. If, in the assessors' lists or in their warrant and list committed to the collector, there is an error in the name of a person taxed, the tax assessed to him may be collected of the person intended to be assessed, if he is taxable and can be identified by the assessors.
MA Gen L ch 60 § 22 (2021)
2021 Massachusetts General Laws|Part I - Administration of the Government|Title IX - Taxation|Chapter 60 - Collection of Local Taxes|Section 22 - Partial Payments

Section 22. After the commitment of a tax, including assessments for betterments or other purposes, to a collector for collection, the owner of the estate or person assessed or a person in behalf of said owner or person may, if the tax is a tax upon real estate, at any time and from time to time up to the date when an advertisement is prepared for the sale or taking of the real estate for the nonpayment of such tax or up to the date when the tax is certified under section sixty-one, and if the tax is a personal property tax, at any time and from time to time up to the date when a warrant or other process is issued for the enforcement and collection thereof, tender to the collector a partial payment of the tax not less than ten per cent of the total tax but in no event less in amount than ten dollars, which shall be received, receipted for and applied toward the payment of the tax. The acceptance of any partial payment in accordance with this section shall not invalidate any demand made for a tax, prior to the acceptance of such partial payment; provided that the amount stated in the demand was the amount due at the date when the demand was made. If in any court it shall be determined that the tax is more than the amount so paid, judgment shall be entered for such excess and interest upon the amount thereof to the date of the judgment, and on the amount paid to the date of payment, with costs if otherwise recoverable. The part payment authorized by this section shall not affect a right of tender, lien or other provision of law for the recovery of the amount of such tax, or interest or costs thereon, remaining due, but if the part payment is more than the tax, as finally determined, the excess, without interest, shall be repaid to the person who paid it.