reglab/housing_qa huggingface dataset:
MA Gen L ch 60 § 58 (2021)
2021 Massachusetts General Laws|Part I - Administration of the Government|Title IX - Taxation|Chapter 60 - Collection of Local Taxes|Section 58 - Payments by Mortgagee; Addition to Debt

Section 58. If the whole or any portion of a tax on land remains unpaid after it is due, the holder of a mortgage upon the land may pay to the collector such amount as is due and unpaid, with the accrued charges and expenses; and the amount so paid may be added to the mortgage debt.
MA Gen L ch 60 § 59 (2021)
2021 Massachusetts General Laws|Part I - Administration of the Government|Title IX - Taxation|Chapter 60 - Collection of Local Taxes|Section 59 - Payments by Mortgagors or Mortgagees

Section 59. If a tax on land is assessed to a mortgagor and mortgagee separately, any part thereof remaining unpaid on October first following its assessment may be paid by either party. If a mortgagee pays a tax, interest or costs thereon which by law or by the terms of the mortgage was payable by the mortgagor, the amount so paid shall be added to the mortgage debt. If it is by law or by the terms of the mortgage payable by the mortgagee, and is paid by the mortgagor, the amount so paid shall be deducted from the mortgage debt unless the parties have, in writing, otherwise agreed.
MA Gen L ch 60 § 60 (2021)
2021 Massachusetts General Laws|Part I - Administration of the Government|Title IX - Taxation|Chapter 60 - Collection of Local Taxes|Section 60 - Payments by Other Than Fee Owners

Section 60. If a person other than the owner of the fee rightfully pays the taxes assessed on land to the collector or treasurer, before a taking or sale, the collector or treasurer shall at the request of the person so paying give him a certificate of such payment stating the name of the person to whom the land is taxed, of the person paying the tax, and a substantially accurate description of the land. Such collector or treasurer shall charge one dollar for each certificate so issued, and the money so received shall be paid into the town treasury. Such certificate being recorded in the registry of deeds within thirty days from its date shall be notice to all persons of such payment and of the lien therefor. A person whose tax is paid by another shall upon repaying the same have the same right to recover it from the town, if illegally assessed, which he would have had if the tax had been paid by him under written protest.
MA Gen L ch 60 § 61 (2021)
2021 Massachusetts General Laws|Part I - Administration of the Government|Title IX - Taxation|Chapter 60 - Collection of Local Taxes|Section 61 - Taxes Subsequent to Sale or Taking

Section 61. Whenever a town shall have purchased or taken real estate for payment of taxes the lien of the town on such real estate for all taxes assessed subsequently to the assessment for payment of which the estate was purchased or taken shall continue, and it shall be unnecessary for the town to take or sell said real estate for non-payment of said subsequent taxes, costs and interest; and on redemption from such taking or purchase, said subsequent taxes, costs and interest shall be paid to the town, and the payment shall be made a part of the terms of redemption, except that if any of the said subsequent taxes have not been certified by the collector to the treasurer to be added to the tax title account, then redemption may be made by payment only of the amount of the tax for which the estate was purchased or taken and of such subsequent taxes as shall have been so certified, together with costs and interest. The collector shall certify to the treasurer not later than September first of the year following that of their assessment all subsequent taxes which become part of the terms of redemption and the treasurer shall give him a certificate stating that the amount or amounts have been added to the tax title account or accounts and the collector shall be credited as if the tax had been paid in money. A city or town which has assigned a tax title held by it shall, after such assignment, have all the rights and powers to take or sell the real estate affected thereby, for the nonpayment of taxes, which it would have possessed had said city or town never been the holder of said tax title.
MA Gen L ch 60 § 61a (2021)
2021 Massachusetts General Laws|Part I - Administration of the Government|Title IX - Taxation|Chapter 60 - Collection of Local Taxes|Section 61a - Lands Subject to Tax Titles Held by Municipalities; Taking for Nonpayment of Taxes

Section 61A. Anything contained in section sixty-one to the contrary notwithstanding, if a tax is a lien on land only part of which is subject to a tax title or tax titles held by the town or part of which is subject to a tax title held by the town and the remainder of which is subject to another tax title or tax titles held by the town, the tax shall not be certified as provided in section sixty-one; but the collector shall take the land for the nonpayment of the tax as if no part of such land were subject to a tax title held by the town, except that the notice prior to the taking and the instrument of taking shall, after describing the land, state:—''A portion or all of this land is subject to a tax title or tax titles held by the Town [or City] of ''. The tax title account set up for the tax title resulting from such a taking and the tax title account set up for the prior tax title or tax titles shall be cross-referenced by the treasurer; and no tax title the account for which is so cross-referenced shall be assigned by the town.
MA Gen L ch 60 § 62a (2021)
2021 Massachusetts General Laws|Part I - Administration of the Government|Title IX - Taxation|Chapter 60 - Collection of Local Taxes|Section 62a - Municipalities; Payment Agreements

Section 62A. Municipalities may by bylaw or ordinance authorize payment agreements between the treasurer and persons entitled to redeem parcels in tax title. Such agreements shall be for a maximum term of no more than 5 years or such lesser period as the ordinance or bylaw may specify and may waive not more than 50 per cent of the interest that has accrued on the amount of the tax title account, subject to such lower limit as the ordinance or bylaw may specify. An ordinance or bylaw under this section shall provide for such agreements and waivers uniformly for classes of tax titles defined in the ordinance or bylaw.  Any such agreement must require a minimum payment at the inception of the agreement of 25 per cent of the amount needed to redeem the parcel. During the term of the agreement the treasurer may not bring an action to foreclose the tax title unless payments are not made in accordance with the schedule set out in the agreement or timely payments are not made on other amounts due to the municipality that are a lien on the same parcel.
MA Gen L ch 60 § 63 (2021)
2021 Massachusetts General Laws|Part I - Administration of the Government|Title IX - Taxation|Chapter 60 - Collection of Local Taxes|Section 63 - Payments to Treasurer Instead of Purchaser; Certificate of Release

Section 63. The treasurer shall receive money paid to him instead of the purchaser or assignee of a tax title, if the amount tendered equals the amount stated in the instrument of assignment or collector's deed plus additional interest at the rate stated in section 62 from the date of sale or assignment to the date the treasurer receives such payment, and give to the person paying it a certificate specifying the amount paid, the name of the person to whom and the real estate on which the tax was originally assessed, and the registry of deeds and the book and page of the records therein where the collector's deed or evidence of taking and the instrument of assignment, if any, is recorded; and the recording of the certificate in said registry shall extinguish all right and title acquired under the collector's deed or evidence of taking. The treasurer shall forthwith pay over all money so paid, to the person entitled thereto as determined by him, except that he shall retain $10 for the use of the town and shall account to it therefor.
MA Gen L ch 60 § 64 (2021)
2021 Massachusetts General Laws|Part I - Administration of the Government|Title IX - Taxation|Chapter 60 - Collection of Local Taxes|Section 64 - Absolute Title After Foreclosure

Section 64. The title conveyed by a tax collector's deed or by a taking of land for taxes shall be absolute after foreclosure of the right of redemption by decree of the land court as provided in this chapter. The land court shall have exclusive jurisdiction of the foreclosure of all rights of redemption from titles conveyed by a tax collector's deed or a taking of land for taxes, in a proceeding provided for in sections sixty-five to seventy-five, inclusive.
MA Gen L ch 60 § 65 (2021)
2021 Massachusetts General Laws|Part I - Administration of the Government|Title IX - Taxation|Chapter 60 - Collection of Local Taxes|Section 65 - Rights of Redemption; Petition for Foreclosure; Legal Fees

Section 65. Except as provided in section sixty-two, whoever then holds the title to land acquired by a sale or taking for taxes may bring a petition in the land court for the foreclosure of all rights of redemption of said land either after six months from the sale or taking, or in case of a city or town, at any time following the sale or taking if the buildings thereon have been found to be abandoned property pursuant to section eighty-one A, or there has been a certification pursuant to section 81B that the redemption amount as determined pursuant to section 62 exceeds the assessed value of the parcel; provided, however, a petition for the foreclosure of all rights of redemption may be filed at any time following the consent in writing of the record owner. Such petition shall be made in the form to be prescribed by said court and shall set forth a description of the land to which it applies, with its assessed valuation, the petitioner's source of title, giving a reference to the place, book and page of record, and such other facts as may be necessary for the information of the court. Two or more parcels of land may be included in any petition brought by a town, whether under a taking or as purchaser of such title or titles, if such parcels are in the same record ownership at the time of bringing such petition. The land court in each petition filed by a city or town may, upon motion, order the payment of legal fees to a city or town, which amount shall be added to the tax title account of the land to which the right of redemption is being foreclosed; in no event shall the legal fees awarded exceed the actual costs incurred and the judge shall consider the taxpayer's ability to pay said fees in any such fee award.
MA Gen L ch 60 § 66 (2021)
2021 Massachusetts General Laws|Part I - Administration of the Government|Title IX - Taxation|Chapter 60 - Collection of Local Taxes|Section 66 - Title Examinations; Notice

Section 66. Upon the filing of such a petition the court shall forthwith cause to be made by one of its official examiners an examination of the title sufficient only to determine the persons who may be interested in the same, and shall upon the filing of the examiner's report notify all persons appearing to be interested, whether as equity owners, mortgagees, lienors, attaching creditors or otherwise, of the pendency of the petition, the notice to be sent to each by registered mail and return of receipt required, the addresses of respondents, so far as may be ascertained, being furnished by the petitioner. Such other and further notice by publication or otherwise shall be given as the court may at any time order. The notice, to be addressed ''To all whom it may concern'', shall contain the name of the petitioner, the names of all known respondents, a description of the land and a statement of the nature of the petition, shall fix the time within which appearance may be entered and answer filed, and shall contain a statement that unless the party notified shall appear and answer within the time fixed a default will be recorded, the petition taken as confessed, and the right of redemption forever barred.
MA Gen L ch 60 § 67 (2021)
2021 Massachusetts General Laws|Part I - Administration of the Government|Title IX - Taxation|Chapter 60 - Collection of Local Taxes|Section 67 - Default

Section 67. After the return day fixed, to be at least twenty days after the time of the actual issuance of notice, the court shall, if satisfied that the notice has been properly given, on motion of the petitioner enter an order defaulting all persons failing to appear and answer, and decreeing that the petition as to them be taken as confessed.
MA Gen L ch 60 § 68 (2021)
2021 Massachusetts General Laws|Part I - Administration of the Government|Title IX - Taxation|Chapter 60 - Collection of Local Taxes|Section 68 - Answer; Offer of Redemption; Hearing

Section 68. Any person claiming an interest, on or before the return day or within such further time as may on motion be allowed by the court, shall, if he desires to redeem, file an answer setting forth his right in the land, and an offer to redeem upon such terms as may be fixed by the court. Thereupon the court shall hear the parties, and may in any case in its discretion make a finding allowing the party to redeem, within a time fixed by the court, upon payment to the petitioner of an amount sufficient to cover the original sum, costs, interest at the time rate of sixteen per cent per annum and all subsequent taxes, cost and interest to which the petitioner may be entitled under sections sixty-one and sixty-two, together with the costs of the proceeding and such counsel fee as the court deems reasonable. The court may impose such other terms as justice and the circumstances warrant.  If the land has been divided by sale, mortgage, upon a petition for partition or otherwise and such division has been duly recorded in the registry of deeds, the court may permit redemption of any of the portions into which the land has been divided, upon such terms as it may deem just and equitable toward all parties and may make a decree under section sixty-nine barring redemption of the remaining portions.
MA Gen L ch 60 § 69 (2021)
2021 Massachusetts General Laws|Part I - Administration of the Government|Title IX - Taxation|Chapter 60 - Collection of Local Taxes|Section 69 - Decree Barring Redemption; Vacating Decree; Petition

Section 69. If a default is entered under section sixty-seven, or if redemption is not made within the time and upon the terms fixed by the court under the preceding section, or if at the time fixed for the hearing the person claiming the right to redeem does not appear to urge his claim, or if upon hearing the court determines that the facts shown do not entitle him to redeem, a decree shall be entered which shall forever bar all rights of redemption. If no innocent purchaser for value has acquired an interest, such decree may be vacated in the discretion of the court upon petition filed by the petitioner at any time.
MA Gen L ch 60 § 69a (2021)
2021 Massachusetts General Laws|Part I - Administration of the Government|Title IX - Taxation|Chapter 60 - Collection of Local Taxes|Section 69a - Decree Barring Redemption; Time for Vacating Decree Entered by Person Other Than Petitioner

Section 69A. No petition to vacate a decree of foreclosure entered under section sixty-nine and no proceeding at law or in equity for reversing or modifying such a decree shall be commenced by any person other than the petitioner except within one year after the final entry of the decree if the decree is entered on or after September first, nineteen hundred and forty-five or within one year after said date if the decree was entered prior to said date. If said foreclosure petition was filed for an unoccupied or abandoned building as set forth in sections one and eighty-one A, or there has been a certification pursuant to section 81B that the redemption amount as determined pursuant to section 62 exceeds the assessed value of the parcel, no petition to vacate a decree of foreclosure entered under section sixty-nine and no proceedings at law or equity for reversing or modifying such a decree shall be commenced by any person other than the petitioner except within ninety calendar days after the final entry of the decree, or within one year of the final entry of the decree, if the decree was entered prior to the effective date of this section. For any decree relating to a property which stands in the name of a deceased person or person under guardianship or conservatorship, a petition may be maintained for reversal or modification of such decree up to one year from the date of decree.
MA Gen L ch 60 § 70 (2021)
2021 Massachusetts General Laws|Part I - Administration of the Government|Title IX - Taxation|Chapter 60 - Collection of Local Taxes|Section 70 - Validity of Title; Questioning; Decree of Court

Section 70. If a person claiming an interest desires to raise any question concerning the validity of such a title, he shall do so by answer filed in the proceeding on or before the return day, or within such further time as may on motion be allowed by the court, or else be forever barred from contesting or raising the question in any other proceeding. He shall also file specifications setting forth the matters upon which he relies to defeat the title; and unless such specifications are so filed, all questions of the validity or invalidity of the title, whether in form of deed or proceedings relating to the sale or taking, shall be deemed to have been waived. Upon the filing of the specifications the court shall hear the parties, and shall enter a decree in conformity with the law on the facts found.
MA Gen L ch 60 § 71 (2021)
2021 Massachusetts General Laws|Part I - Administration of the Government|Title IX - Taxation|Chapter 60 - Collection of Local Taxes|Section 71 - Jury Trials; Waiver; Framing Issues

Section 71. Any party may claim a jury trial on or before the return day, or within such further time as may on motion be allowed by the court, but unless so claimed the right to jury trial shall be deemed to be waived. Upon such a claim issues shall be framed therefor in accordance with the practice in the land court.
MA Gen L ch 60 § 72 (2021)
2021 Massachusetts General Laws|Part I - Administration of the Government|Title IX - Taxation|Chapter 60 - Collection of Local Taxes|Section 72 - Questions of Law Reported

Section 72. Questions of law may be reported by the court or taken to the supreme judicial court for revision by any party aggrieved, in the same manner as in other proceedings in the land court.
MA Gen L ch 60 § 73 (2021)
2021 Massachusetts General Laws|Part I - Administration of the Government|Title IX - Taxation|Chapter 60 - Collection of Local Taxes|Section 73 - Costs and Fees; Deposit by Petitioner

Section 73. The petitioner, at the time of filing his petition, shall deposit with the recorder a sum sufficient to cover the costs of the proceedings as estimated by the court, and the fees chargeable by the court as the case proceeds shall be computed in accordance with section thirty-nine of chapter two hundred and sixty-two, so far as applicable, except that the charge for examination of title shall be the actual amount allowed the title examiner by the court. The money paid into court as aforesaid by the petitioner shall be disbursed directly by the recorder for necessary expenses incurred, and the balance of fees chargeable in each finished case shall be paid over quarterly to the commonwealth.
MA Gen L ch 60 § 75 (2021)
2021 Massachusetts General Laws|Part I - Administration of the Government|Title IX - Taxation|Chapter 60 - Collection of Local Taxes|Section 75 - Practice and Procedure

Section 75. Practice and procedure under sections sixty-four to seventy-three, inclusive, sections seventy-six, seventy-six A, and eighty B, not therein otherwise provided for, shall conform as nearly as possible to the land court practice, rules, regulations and procedure under chapter one hundred and eighty-five insofar as the same may be applicable, except that no memorandum stating the disposition of the case shall be made. Notice of filing the petition shall be recorded in the registry of deeds as provided for in land registration proceedings, and all final decrees shall be recorded.
MA Gen L ch 60 § 76 (2021)
2021 Massachusetts General Laws|Part I - Administration of the Government|Title IX - Taxation|Chapter 60 - Collection of Local Taxes|Section 76 - Jurisdiction of Land Court; Petition for Redemption

Section 76. In addition to its jurisdiction to allow a party to redeem under section sixty-eight, the land court shall have jurisdiction as to redemption in all cases of taking or sale of land for non-payment of taxes if relief is sought before the filing of a petition under section sixty-five for foreclosure of the right of redemption, and may grant such right of redemption or other relief as justice may require, fixing the terms therefor, or may refuse the same.
MA Gen L ch 60 § 76a (2021)
2021 Massachusetts General Laws|Part I - Administration of the Government|Title IX - Taxation|Chapter 60 - Collection of Local Taxes|Section 76a - Partial Redemption; Divided Lands

Section 76A. If real estate has been divided by sale, mortgage, upon a petition for partition or otherwise and such division has been duly recorded in the registry of deeds, and such real estate has been taken or sold for failure to pay a tax assessed on it as a whole, the land court, upon petition by the owner or mortgagee of any portion thereof, may, after notice to all other persons interested in any portion of such real estate, permit the petitioner to redeem the portion in which he is interested, in the manner provided by section seventy-six, upon such terms as it may deem just and equitable both toward the petitioner and toward such other persons.  If the plat of a proposed subdivision of land taken or sold for failure to pay a tax assessed on it as a whole, in any city or town having a planning board established under section eighty-one A of chapter forty-one, or in any other city or town which has a board of survey and has accepted the subdivision control law, has been approved by such planning board or board of survey and such approval has been filed in the office of such planning board or board of survey, or if, in any other city or town, the plan of a proposed subdivision of land so taken or sold has been duly recorded in the registry of deeds, the land court, upon petition by the owner or mortgagee of the whole of the land or any portion thereof for redemption of any subdivision thereof, may, after notice to all other persons interested in such land, permit the petitioner to redeem such subdivision, in the manner provided by section seventy-six, upon such terms as it may deem just and equitable both toward the petitioner and toward such other persons, provided it finds that such redemption will not adversely affect the interests of the city or town in which such land is situated. Such redemption may be permitted whether the approval of the plat or the recording of the plan was before or after said tax taking or sale.