reglab/housing_qa huggingface dataset:
MA Gen L ch 60 § 76b (2021)
2021 Massachusetts General Laws|Part I - Administration of the Government|Title IX - Taxation|Chapter 60 - Collection of Local Taxes|Section 76b - Errors or Irregularities in Water, Sewer Use or Municipal Light Rates and Charges

Section 76B. Errors or irregularities in respect to water, sewer use or municipal light rates and charges included in a tax title account, including interest and costs, or in the proceedings relating thereto, shall not render invalid a tax title otherwise valid; but in proceedings under sections sixty-four to seventy-six A, inclusive, such errors or irregularities shall be taken into consideration in fixing the terms of redemption, whether upon petition for foreclosure or for redemption, and the court shall specifically indicate in any decree fixing the terms of redemption any amounts excluded from the account by reason of such errors or irregularities. The city or town in which the land lies shall pay to a person holding such a tax title the amounts so indicated, with interest at the rate of six per cent per annum from the date of redemption and, if the city or town fails to make such payment within three months after written demand therefor made upon the city or town treasurer, such person may recover the same in an action of contract brought against the city or town within one year after the date of redemption. The city or town treasurer shall notify the board or officer in charge of the water, sewer or municipal light department of the amount so excluded by court decree.
MA Gen L ch 60 § 76c (2021)
2021 Massachusetts General Laws|Part I - Administration of the Government|Title IX - Taxation|Chapter 60 - Collection of Local Taxes|Section 76c - Tax Titles Held by Towns; Notice of Assignments, Redemptions or Foreclosures

Section 76C. Whenever a tax title held by a town shall be assigned, or the land subject to a tax title so held shall be redeemed or the right of redemption thereunder foreclosed, the treasurer shall forthwith send written notice of the assignment, redemption or foreclosure, as the case may be, to the collector and, upon their request, to the assessors.
MA Gen L ch 60 § 77 (2021)
2021 Massachusetts General Laws|Part I - Administration of the Government|Title IX - Taxation|Chapter 60 - Collection of Local Taxes|Section 77 - Foreclosure by Municipalities; Tax Titles; Covenants Calling for Money Payments by Owners

Section 77. After foreclosure by a town of the rights of redemption under a tax title or taking, as hereinbefore provided, the land shall thereafter be held and disposed of like any land belonging to it and held for municipal purposes, and shall not while so held be assessed for taxes.  Before foreclosure so much of the provisions of any covenant or agreement running with the land as calls for the payment of money by the owner thereof shall not be enforceable against a city or town which is the owner of record of the land under a tax title or taking, except during any period in which the city or town directly or indirectly in any capacity accepts or receives the benefit of such covenant or agreement or of any right or privilege created or affected thereby.
MA Gen L ch 60 § 77a (2021)
2021 Massachusetts General Laws|Part I - Administration of the Government|Title IX - Taxation|Chapter 60 - Collection of Local Taxes|Section 77a - Sale by Municipalities; Land Acquired Through Foreclosure; Recording Deeds

Section 77A. In case of the sale of land acquired by a city or town through foreclosure under any provision of this chapter, the purchaser shall be required as a condition of the sale to authorize the official or officials executing the deed on behalf of the city or town to record the same, and the expense of such recording shall be paid by such purchaser. Such official or officials shall cause such deed to be recorded in the proper registry of deeds within fifteen days after the execution thereof.
MA Gen L ch 60 § 77c (2021)
2021 Massachusetts General Laws|Part I - Administration of the Government|Title IX - Taxation|Chapter 60 - Collection of Local Taxes|Section 77c - Deeds Accepted by Municipalities in Lieu of Foreclosure; Taxes

Section 77C. Cities and towns, acting through their legislative bodies, may accept a deed, in which all persons who have an interest in title join as grantors, in lieu of foreclosure to any parcel of land within the city or town which meet the requirements set forth in this section. Upon acceptance and recording of that deed, any real estate taxes and other municipal charges and liens shall be treated as having been paid, and shall be accounted for by the city or town in the same manner as if a tax title foreclosure had been completed. The procedure provided for in this section shall apply only to property upon which there are no other liens or encumbrances other than the liens of the city or town. No grantor under this section may purchase or otherwise acquire from the city or town any parcel of land acquired by the city or town under this section.
MA Gen L ch 60 § 80 (2021)
2021 Massachusetts General Laws|Part I - Administration of the Government|Title IX - Taxation|Chapter 60 - Collection of Local Taxes|Section 80 - Lack of or Inadequate Bids; Sales Without Foreclosure

Section 80. If no person bids at such a sale or if no bid deemed adequate by the treasurer is made thereat and if the sale has been adjourned one or more times, the treasurer shall then and there make public declaration of the fact, and if no bid or no bid deemed adequate as aforesaid is then made he shall give public notice that he purchases for the town by which the tax is assessed; or if the person to whom the land is sold does not within ten days pay to the treasurer the sum bid by him the sale shall be void and the town shall be deemed to be the purchaser of the land. If the town becomes the purchaser hereunder, the treasurer shall execute to it a deed which shall set forth the fact that no bid or no bid deemed adequate as aforesaid was made at the sale or that the purchaser failed to pay the amount bid, as the case may be. Such deed shall not be valid unless recorded within sixty days after the sale under this section; and the title of the town to land conveyed thereby shall be absolute upon the recording of said deed in the proper registry of deeds within such sixty days.
MA Gen L ch 60 § 80a (2021)
2021 Massachusetts General Laws|Part I - Administration of the Government|Title IX - Taxation|Chapter 60 - Collection of Local Taxes|Section 80a - Title to Land Conveyed Under Sec. 79 or Sec. 80; Questioning Barred

Section 80A. Any person, having a right of redemption or any other interest in the land conveyed or purporting to be conveyed under section seventy-nine or section eighty, upon whom service of the notice of sale provided in said section seventy-nine has been made by registered mail, who, prior to the sale, neither redeems the land nor brings proceedings to enjoin the sale, shall, upon the recording of the deed as required by said section seventy-nine or said section eighty, be forever barred from raising any question concerning the validity of the title conveyed thereby, and a statement contained in the treasurer's deed that such service has been made, naming the persons who were served by registered mail, shall be prima facie evidence thereof.
MA Gen L ch 60 § 80c (2021)
2021 Massachusetts General Laws|Part I - Administration of the Government|Title IX - Taxation|Chapter 60 - Collection of Local Taxes|Section 80c - Title to Land Conveyed Under Sec. 79 or Sec. 80; Curing Defects

Section 80C. When any city or town has conveyed or sold any land under section seventy-nine or section eighty by an instrument in writing conveying or purporting to convey such land, and said instrument is duly recorded in the registry of deeds for the district wherein such land is situated and a period of twenty years elapses after the instrument is accepted for record, and the notice or procedure for the taking and sale or conveyance under this chapter or the instrument or record thereof because of a defect, irregularity, or omission, fails to comply in any respect with any requirement of law relating thereto or the instrument or record thereof shall, notwithstanding such defects, irregularities, or omissions be effective for all purposes to the same extent as though such notice or procedure or the instrument or record thereof had originally not been subject to any such defects, irregularities, or omissions, unless within said period of twenty years a proceeding is commenced on account of such defect, irregularity, or omission and notice thereof is duly recorded in said registry of deeds and indexed and noted on the margin of said instrument of conveyance and in the event of such proceeding, unless relief is thereby in due course granted.
MA Gen L ch 60 § 81a (2021)
2021 Massachusetts General Laws|Part I - Administration of the Government|Title IX - Taxation|Chapter 60 - Collection of Local Taxes|Section 81a - Land With Unoccupied Buildings; Inspection; Abandonment; Foreclosure of Rights of Redemption

Section 81A. Whenever a city or town shall have purchased or taken land for non-payment of taxes under section forty-three or fifty-three, respectively, and the treasurer of said city or town has reason to believe that the buildings located thereon are unoccupied, he shall forthwith request the inspector of buildings, or such other person designated by the mayor or board of selectmen to perform the duties of the inspector of buildings as defined in section six of chapter one hundred and forty-three, to inspect the buildings. Said inspection may be in addition to and need not be in conjunction with the inspection as performed by the inspector of buildings pursuant to said section six, and shall not preclude a city or town from taking any action prescribed in said chapter one hundred and forty-three, relative to said land.  If the inspector of buildings determines that said buildings are abandoned property he shall notify the record owner, and, if appropriate, the mortgagee in possession or lessee, of his finding. Such notice shall include a statement that the inspection was conducted at the request of the local treasurer and that the failure of the record owner, or other interested party, to correct the conditions described in the notice within thirty days of receipt or publication of the notice will result in proceedings to foreclose the record owner's right of redemption. Such notice may be served in the manner required by law for the service of subpoenas on witnesses in civil cases or may be published. The inspector of buildings shall also, at the time of service or publication, post a copy of the notice in two or more convenient public places.  If at the expiration of the 30–day period, the inspector of buildings is of the opinion that action has not been initiated to correct the conditions described in the notice, the inspector shall immediately make an affidavit, under penalties of perjury, that the buildings on the land have been found to be abandoned property. The affidavit shall include therein the facts and circumstances which formed the basis of the inspector's findings, and a copy of the notice served on the record owner, or if service was by publication, an account of the steps taken to locate the record owner and a copy of the published notice. The affidavit shall be submitted to the treasurer and, when recorded at the registry of deeds for the district wherein the land lies, shall be prima facie evidence of such facts.  Upon the recording of the affidavit the treasurer shall bring a petition in the land court pursuant to section sixty-five for the foreclosure of all rights of redemptions of said land.
MA Gen L ch 60 § 81b (2021)
2021 Massachusetts General Laws|Part I - Administration of the Government|Title IX - Taxation|Chapter 60 - Collection of Local Taxes|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 81B. Whenever a city or town shall have purchased or taken land for nonpayment of taxes under section 43 or 53, and the treasurer of the city or town certifies that the redemption amount as determined pursuant to section 62 exceeds the assessed value of the parcel, the treasurer shall make an affidavit of such certification which shall be recorded in the registry of deeds for the district wherein the land lies. Upon the recording of the affidavit, the treasurer shall bring a petition in the land court pursuant to section 65 for the foreclosure of all rights of redemptions of the land.
MA Gen L ch 60 § 82 (2021)
2021 Massachusetts General Laws|Part I - Administration of the Government|Title IX - Taxation|Chapter 60 - Collection of Local Taxes|Section 82 - Notice to Holder of Invalid Tax Title; Release of Interest

Section 82. If a collector has reasonable cause to believe that the title to land sold for non-payment of taxes or of assessments, a lien for which is enforceable by a sale of land, is invalid by reason of an error, omission or informality in the assessment or sale, he may, within two years after the date of the deed of such land, give notice to the record holder of the tax title, requiring him, within thirty days thereafter, to release any interest which he may have in such land under said deed, and to receive from the town the amount paid therefor with interest at ten per cent or to file with the collector a written statement that he refuses to release such interest. Such statement, if recorded in the registry of deeds, shall release the town from any liability upon the warranty in said deed.
MA Gen L ch 60 § 83 (2021)
2021 Massachusetts General Laws|Part I - Administration of the Government|Title IX - Taxation|Chapter 60 - Collection of Local Taxes|Section 83 - Failure to Release Interest; Recording Affidavit of Notice by Collector

Section 83. If, within thirty days after such notice, such holder of the tax title does not comply therewith, the collector shall cause a copy thereof, with an affidavit by himself or by a disinterested person of the service thereof and of the facts in the case, to be recorded in the registry of deeds. A note of reference to the record of said copy shall be made on the margin of the record of the collector's deed therein referred to; and from the time of such record the interest payable by reason of a breach of warranty in such deed shall cease, and all right and title acquired under such deed shall be held to be released. The collector shall give notice of such proceedings to the town treasurer, who shall, on reasonable demand, pay over out of any funds in his hands the amount due in respect of said deed to the person entitled thereto.
MA Gen L ch 60 § 84 (2021)
2021 Massachusetts General Laws|Part I - Administration of the Government|Title IX - Taxation|Chapter 60 - Collection of Local Taxes|Section 84 - Reassessment or Collection of Taxes Where Title Invalid; Disclaimer by Municipality of Title

Section 84. If the collector has reasonable cause to believe that a tax title, held by a town under a sale or taking for non-payment of a tax, is invalid by reason of any error, omission or informality in the assessment, sale or taking, he may disclaim and release such title by an instrument under his hand and seal, duly recorded in the registry of deeds. If the invalidity of a tax title so disclaimed and released or of a tax title released under section eighty-two or eighty-three was caused by an error, omission or informality in the assessment, the collector shall, upon the recording of such disclaimer and release or after obtaining from the holder of the deed a release of his interest or after causing a copy of the notice to be filed and recorded as provided in section eighty-three, forthwith notify the board by which the tax or assessment was laid, which shall forthwith reassess it as provided in section seventy-seven of chapter fifty-nine. If such invalidity was caused by an error, omission or informality in the proceedings of the collector, he shall, after the recording of such disclaimer and release, or after obtaining such release or after filing or recording such copy, forthwith collect the unpaid tax or assessment in conformity to law.
MA Gen L ch 60 § 84a (2021)
2021 Massachusetts General Laws|Part I - Administration of the Government|Title IX - Taxation|Chapter 60 - Collection of Local Taxes|Section 84a - Certificates of Invalidity; Refunds to Tax Holders

Section 84A. If a tax title is for any reason adjudged invalid by a court of competent jurisdiction, the clerk, upon request, shall issue a certificate to that effect. The treasurer of the city or town where the land affected by such a tax title is situated, upon receipt of a release by the holder of said title of all the interest which he may have under his tax deed, together with such a certificate, shall refund to such holder the amount paid therefor but not exceeding the amount received by the city or town, with interest at the rate of six per cent per annum for a period of not exceeding two years from the date of the tax deed. The treasurer shall forthwith record said release in the proper registry of deeds, and thereupon, if the said invalidity was caused by an error, omission or informality in the assessment of the tax, the treasurer shall notify the board by which the tax or assessment was laid, which shall forthwith reassess it as provided in section seventy-seven of chapter fifty-nine; and if such invalidity was caused by an error, omission or informality in the proceedings of the collector, the treasurer shall thereupon notify the collector who shall forthwith collect the unpaid tax or assessment in conformity to law.
MA Gen L ch 60 § 85 (2021)
2021 Massachusetts General Laws|Part I - Administration of the Government|Title IX - Taxation|Chapter 60 - Collection of Local Taxes|Section 85 - Taxes Paid by Co-Tenants; Lien on Co-Tenants' Interest

Section 85. A tenant in common or joint tenant, who pays the entire tax assessed upon land held jointly or in common, shall have a lien upon the interest of each of his co-tenants, to secure the payment to him of the proportion of such tax payable by each of said co-tenants respectively, with the costs of enforcing the same; but any person whose tax has been so paid by his co-tenant shall have the same right to recover it back if illegally assessed as he would have had if the tax had been paid under a protest by him in writing.
MA Gen L ch 60 § 86 (2021)
2021 Massachusetts General Laws|Part I - Administration of the Government|Title IX - Taxation|Chapter 60 - Collection of Local Taxes|Section 86 - Enforcement of Lien of Co-Tenant

Section 86. Such lien may be enforced in the manner provided in chapter two hundred and fifty-four for enforcing liens on buildings and land under written contracts for the erection, alteration, repair or removal of buildings or structures; but shall be dissolved, unless the person desiring to avail himself thereof, or some one in his behalf, subscribes and makes oath to a certificate setting forth a description, sufficiently accurate for identification, of the property intended to be covered by the lien, the names of the several co-tenants and the interest of each therein, the amount of the tax paid, and the amount due from each co-tenant, and within thirty days after the day of payment of said tax records such certificate in the registry of deeds, and unless a bill in equity to enforce the lien is commenced within sixty days after the date of recording said certificate. Such lien shall have priority over all liens and encumbrances arising after the filing of the certificate required by this section, but shall not be valid against a mortgage actually existing and duly recorded prior to the recording of said certificate, or against any lien existing under section one or section three of chapter two hundred and fifty-four prior to the filing of the certificate. No person except the co-tenant who paid the tax, or a person claiming by, through or under him, shall be made a party plaintiff in a bill brought under this section.
MA Gen L ch 60 § 87 (2021)
2021 Massachusetts General Laws|Part I - Administration of the Government|Title IX - Taxation|Chapter 60 - Collection of Local Taxes|Section 87 - Directions to Collectors; Ordinances or By-Laws

Section 87. A city or town may, by ordinance or by-law, respectively, direct whether its collector shall exercise the power of sale or the power of taking to enforce the lien for taxes; and in default of such ordinance or by-law the collector may exercise either power at his discretion; but the passage of any such ordinance or by-law shall not render invalid any proceedings then pending.
MA Gen L ch 60 § 88 (2021)
2021 Massachusetts General Laws|Part I - Administration of the Government|Title IX - Taxation|Chapter 60 - Collection of Local Taxes|Section 88 - Tax Lists and Warrants; Posting by Sheriff or Deputies

Section 88. When the tax list and warrant of the assessors is committed to the sheriff or his deputy, he shall forthwith post, in some public place in the town, an attested copy of said list and warrant; and shall make no distress for a tax within thirty days thereafter.
MA Gen L ch 60 § 89 (2021)
2021 Massachusetts General Laws|Part I - Administration of the Government|Title IX - Taxation|Chapter 60 - Collection of Local Taxes|Section 89 - Fees of Sheriff for Collecting Taxes

Section 89. If a person pays his tax within said thirty days, the officer shall receive from him for his fees five per cent on the sum assessed; but if a tax remains unpaid after said thirty days, he shall collect it by distress or imprisonment, or by sale of land as a collector would do. The officer may also levy his fees for service and travel in the collection of each person's tax, as in other cases of distress and commitment, or sale of land.
MA Gen L ch 60 § 90 (2021)
2021 Massachusetts General Laws|Part I - Administration of the Government|Title IX - Taxation|Chapter 60 - Collection of Local Taxes|Section 90 - Treasurer as Collector; Warrants

Section 90. If a city or town appoints its treasurer as collector of taxes, he may issue his warrants to collect to a deputy collector, returnable in sixty days, requiring him to collect any and all taxes due. Such warrants shall be substantially in the same form and shall confer the same powers as warrants by assessors to collectors.
MA Gen L ch 60 § 91 (2021)
2021 Massachusetts General Laws|Part I - Administration of the Government|Title IX - Taxation|Chapter 60 - Collection of Local Taxes|Section 91 - Foreign Corporation; Non-Resident; Failure to Pay Taxes; Restraint on Business

Section 91. When any foreign corporation or non-resident person, doing business in the commonwealth, shall for sixty days neglect, refuse or omit to pay a tax lawfully assessed and payable, any court having jurisdiction in equity may on petition of the collector of taxes of the town where the tax is assessed restrain said corporation or person from doing business in the commonwealth until said tax, with all incidental costs and charges, shall have been paid. Service of process upon any such petition may be made by an officer duly qualified to serve process, by leaving a duly attested copy thereof at the place where the business is carried on.