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2023 Massachusetts General Laws › Part I - Administration of the Government › Title IX - Taxation › Chapter 59 - Assessment of Local Taxes › Section 65b - Appeals; Inability to Pay Balance of Tax

Section 65B. A person who has filed an appeal from the refusal of assessors to abate a tax on a parcel of real estate under the provisions of section sixty-five who has paid either a sum not less than one half of the amount of such tax or a sum not less than one half the amount deemed to be such tax under the provisions of section sixty-four without incurring any interest charges on either of such payments pursuant to section fifty-seven of chapter fifty-nine who claims to be unable presently to pay the amount of tax remaining unpaid, may, on or before the last date for payment of said tax without incurring interest, file a motion alleging that the appellant is unable presently to pay such amount of tax and that he has otherwise complied with the provisions of section sixty-four relative to payment of such tax and moving that he be excused from the requirement that the balance of the tax be paid or that the time for payment thereof be extended. If upon the hearing of said motion supported by evidence the board finds the allegations to be true, the board, by order, may grant the motion upon such conditions as may be imposed therein, which may or may not require such petitioner to pay, in whole or by installments, the amount of the tax remaining unpaid, as a prerequisite to any hearing on the merits of the appeal. If the complainant fails to comply with any of the conditions imposed in said order an appeal may, upon motion, be dismissed. If the complainant complies with the conditions imposed in said order, the appeal thereafter shall be heard and determined by said board in the manner provided by chapter fifty-eight A. The board may enter such order as justice may require in the manner provided in section sixty-four with respect to complaints removed from the county commissioners.
2023 Massachusetts General Laws › Part I - Administration of the Government › Title IX - Taxation › Chapter 59 - Assessment of Local Taxes › Section 65c - Late Appeals

Section 65C. If a person has, by reason of the failure of the board of assessors to act upon an application for abatement, a right of appeal to the appellate tax board under section sixty-five but the board of assessors failed to send written notice of such inaction to the applicant within ten days as provided in section sixty-three and by mistake or accident such person fails to enter such appeal in said board within the time prescribed by section sixty-five, said board, upon petition filed within two months after the appeal should have been entered, and after notice and hearing, and upon terms, may allow such person to enter his appeal.
2023 Massachusetts General Laws › Part I - Administration of the Government › Title IX - Taxation › Chapter 59 - Assessment of Local Taxes › Section 65d - Mistake in Payments; Appeal; Abatement

Section 65D. If a person having an interest in a parcel of real estate files with the appellate tax board within the time prescribed by section sixty-five an appeal with respect to a tax assessed thereon, after having paid on account of such tax the amount prescribed by section sixty-five B but by reason of mistake not having paid the amount required under section sixty-five, said board, upon motion filed within two months after the discovery of such mistake, may grant upon such appeal such abatement, if any, as the assessors by agreement with such person may determine.
2023 Massachusetts General Laws › Part I - Administration of the Government › Title IX - Taxation › Chapter 59 - Assessment of Local Taxes › Section 69 - Reimbursement; Interest

Section 69. A person whose tax has been abated shall, if the tax has been paid, be reimbursed by the town to the amount of the abatement allowed, including all interest and all charges paid therewith except legal costs paid as provided in section sixty-two, with interest on the amount so abated at eight per cent from the time of payment or the due date of the tax, whichever is later. No refund shall be paid on account of an abatement when there remains an outstanding balance of the tax to which the abatement relates, nor shall any interest be paid on account of an abatement for any period during which any part of the abated tax, net of the amount of the abatement, was outstanding.
2023 Massachusetts General Laws › Part I - Administration of the Government › Title IX - Taxation › Chapter 59 - Assessment of Local Taxes › Section 70a - Procedure After Abatement

[Text of section applicable as provided by 2016, 218, Sec. 249.]
Section 70A. Whenever upon application for abatement or otherwise any tax, assessment, rate or charge assessed by a board or officer of a town, or any interest thereon or costs relative thereto, is finally abated in whole or in part by any court or officer, or by any board, which latter term as used in this sentence shall include the county commissioners and the appellate tax board, the officer or the secretary, clerk or similar official of the board assessing such tax, assessment, rate or charge shall forthwith give notice of such abatement to the collector and to the auditor, accountant or similar official. If the assessment was made by a board or officer other than the assessors and the tax, assessment, rate, charge, costs or interest is part of an annual tax, such notice shall also be given to the assessors. Upon receipt of such notice, the collector shall make due entry of the abatement in his books, except where the tax, assessment, rate or charge is an item in a tax title account set up under section fifty of chapter sixty, in which case he shall forthwith transmit such notice to the treasurer, who shall forthwith enter the abatement on the tax title account, and the treasurer shall thereby be relieved of further responsibility with respect to the amount abated. Whenever any tax, assessment, rate, charge, costs or interest constituting an item in a tax title account is abated in whole or in part, the account, if any, set up on the books of the town showing the amount of tax title revenue available when collected shall be reduced accordingly. Whenever any tax, which word as used in this sentence shall be construed to mean the tax assessed under this chapter and not to include any assessment, rate, charge, costs or interest added thereto, is abated in whole or in part, whether or not such tax has been collected and whether or not such tax is secured by a tax title held by the town, the amount of the abatement shall be charged against the overlay.
2023 Massachusetts General Laws › Part I - Administration of the Government › Title IX - Taxation › Chapter 59 - Assessment of Local Taxes › Section 71 - Uncollectible Taxes; Abatement

Section 71. If a collector is satisfied that a tax upon personal property, or any portion of said tax, committed to him or to any of his predecessors in office for collection, cannot be collected 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 tax cannot be collected. The assessors shall act on such notification within thirty days after its receipt and, after due inquiry, may abate such tax 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 tax so abated.
2023 Massachusetts General Laws › Part I - Administration of the Government › Title IX - Taxation › Chapter 59 - Assessment of Local Taxes › Section 72a - Unpaid Real Estate Taxes; Abatement

Section 72A. Upon the purchase, other than under eminent domain, or acceptance of a gift of land located therein by a town, the unpaid real estate taxes shall be adjusted as of the date title passes. The board or department having control of such land may request in writing that the unpaid taxes on said land for the balance of the fiscal year be abated; provided, however, that if the land is so acquired between January second and June thirtieth, inclusive, such board or department may request that the tax assessed against the land for the ensuing fiscal year also be abated. Upon receipt of such request said taxes shall be so abated. Said request shall form a part of the assessors' records of abatement.
2023 Massachusetts General Laws › Part I - Administration of the Government › Title IX - Taxation › Chapter 59 - Assessment of Local Taxes › Section 74 - Corporations Liable to Franchise Taxes; Abatement of Local Taxes; Notice

Section 74. Whenever an abatement is finally made to any corporation taxable under chapter sixty-three upon any tax assessed by the assessors of any town, upon or in respect of works, structures, real estate, motor vehicles, trailers, machinery, poles, underground conduits, wires and pipes, the assessors, commissioners, appellate tax board or court granting such abatement shall forthwith notify the commissioner thereof, and shall state in such notice what sum was determined by such assessors, commissioners, appellate tax board or court to have been the full and fair cash value of such works, structures, real estate, machinery, poles, underground conduits, wires and pipes on the first day of January on which the tax so abated was originally assessed or to have been the proper value of any such motor vehicle or trailer owned by such corporation and assessed under chapter sixty A.
2023 Massachusetts General Laws › Part I - Administration of the Government › Title IX - Taxation › Chapter 59 - Assessment of Local Taxes › Section 75 - Omitted Property; Assessments

Section 75. If a parcel of real property or the personal property of a person has been unintentionally omitted from the annual assessment of taxes due to a clerical or data processing error or some other good faith reason or, if the personal property of a person was omitted from the annual assessment of taxes but discovered upon an examination of the books, papers, records and other data under section 31A, the assessors shall, in accordance with any rules, regulations and guidelines as the commissioner may prescribe, assess such person for such property. Except for personal property found after an examination under said section 31A which shall be made not later than 3 years and 6 months after the date the true list in which such property should have been returned was due or not later than 3 years and 6 months after the date the return was filed, whichever is later, no such assessment shall be made later than June 20 of the taxable year or 90 days after the date on which the tax bills were mailed, whichever is later. The assessors shall annually, not later than June 30 of the taxable year or 100 days after the date on which the tax bills were mailed if mailed after March 22, return to the commissioner a statement showing the amounts of additional taxes so assessed. The taxes so assessed shall be entered on the tax list of the collector, who shall collect and pay over the same. The assessors shall also deliver to the collector their warrants for the collection of all taxes so entered on the tax list. Such additional assessment shall not render the tax of the town invalid although its amount, in consequence thereof, shall exceed the amount authorized by law to be raised.
2023 Massachusetts General Laws › Part I - Administration of the Government › Title IX - Taxation › Chapter 59 - Assessment of Local Taxes › Section 76 - Revision of Valuation or Classification

Section 76. If any property subject to taxation has been unintentionally valued or classified in an incorrect manner due to clerical or data processing error or other good faith reason or due to discovery upon an examination of the books, papers, records and other data under section 31A that the property was not accurately or properly reported, the assessors shall revise its valuation or classification and shall assess any additional taxes resulting from such revision in the manner and within the time provided by section seventy-five and subject to its provisions.
2023 Massachusetts General Laws › Part I - Administration of the Government › Title IX - Taxation › Chapter 59 - Assessment of Local Taxes › Section 77 - Reassessments

Section 77. Every tax except a poll tax, which is invalid by reason of error or irregularity in the assessment and every tax on land which, by reason of such error or irregularity, does not constitute a valid lien on such land, may, if it has not been paid in full, or if it has been recovered back, or if it has been paid under such circumstances that it can be recovered back, be reassessed by the assessors for the time being, to the just amount to which, on the estate on which, and to the person to whom, it ought at first to have been assessed, whether such person has continued an inhabitant of the town or not. A reassessed tax on land shall be a lien thereon for the same period and under the same conditions as the original tax, if it had constituted a valid lien, would be, except where the reassessment is made after such period has expired. The reassessment of a tax on land shall not be defeated by an alienation of such land; but a reassessed tax on land shall be a lien thereon only as herein provided.
2023 Massachusetts General Laws › Part I - Administration of the Government › Title IX - Taxation › Chapter 59 - Assessment of Local Taxes › Section 78 - Collection of Reassessed Taxes

Section 78. Taxes reassessed under section seventy-seven shall be committed to, and collected and paid over by, the collector for the time being, in the same manner as other taxes, except that the name of the person to whom they were originally assessed shall be stated in the tax list; and the bond of such collector shall apply to such reassessed taxes. Taxes so reassessed shall bear interest as provided in section fifty-seven with respect to real estate and personal property taxes generally.
2023 Massachusetts General Laws › Part I - Administration of the Government › Title IX - Taxation › Chapter 59 - Assessment of Local Taxes › Section 78a - Real Estate Divided After Assessment; Apportionment of Tax

Section 78A. If real property is divided by sale, mortgage, upon a petition for partition or otherwise after January first and such division has been duly recorded in the registry of deeds, the assessors, at any time before said real property has been advertised for sale for nonpayment of taxes, upon the written request of the owner or mortgagee of any portion thereof, shall apportion said tax, with costs and interest upon the several parcels thereof, in proportion to the value of each, and only the portion of said tax, interest and costs so apportioned upon any such parcel shall continue to be a lien upon it; and the owners or mortgagees shall be liable only for the tax apportioned upon the parcel owned in whole or in part by them respectively. If a tax so apportioned upon any parcel remains unpaid after such a commitment to the collector, it may be recovered in an action of contract or in any other appropriate action, suit or proceeding brought by the collector either in his own name or in the name of the town against said owners and mortgagees. Assessors shall send notice of the request for such apportionment and of the time appointed therefor, by mail, to every person interested in said real property whose address is known to them.
2023 Massachusetts General Laws › Part I - Administration of the Government › Title IX - Taxation › Chapter 59 - Assessment of Local Taxes › Section 83 - Corporations Having Capital Stock Divided Into Shares; Returns by Assessors

Section 83. The assessors shall, upon request of the commissioner for detailed information concerning corporations named by the commissioner, except banks of issue and deposit, having a capital stock divided into shares, organized for the purposes of business or profit and established in their respective towns or owning real estate therein, provide a detailed statement of the works, structures, real estate, machinery, poles, underground conduits, wires and pipes owned by each of said corporations and situated in such town, with the value thereof, on January first preceding, and the amount at which the same is assessed in said town for the then current year.
The assessors shall also, when requested, return to the commissioner a detailed statement of all motor vehicles and trailers owned by each such corporation and the amount at which each such vehicle or trailer is assessed under chapter sixty A for said year. An assessor neglecting to comply with this section within thirty days after said request shall be punished by a fine of one hundred dollars.
2023 Massachusetts General Laws › Part I - Administration of the Government › Title IX - Taxation › Chapter 59 - Assessment of Local Taxes › Section 86 - Exempted Property; Returns by Assessors

Section 86. Assessors shall annually, on or before July first, forward to the commissioner a statement showing the whole amount of exempted property entered upon the valuation lists of their respective towns in accordance with section fifty-one, and the amount in each class, and stating separately the aggregate amount belonging to each class embraced in the clause third of section five.
2023 Massachusetts General Laws › Part I - Administration of the Government › Title IX - Taxation › Chapter 59 - Assessment of Local Taxes › Section 87 - Responsibility of Assessors

Section 87. Assessors shall not be responsible for the assessment of a tax assessed by them in pursuance of a vote for that purpose, certified to them by the clerk or other proper officer of a city, town or district, except for the want of integrity and fidelity on their own part.
2023 Massachusetts General Laws › Part I - Administration of the Government › Title IX - Taxation › Chapter 59 - Assessment of Local Taxes › Section 89 - Compromise Assessments; Penalties

Section 89. Whoever in any way directly or indirectly proposes or agrees to an assessment on any specific or limited amount less than that for which he may lawfully be taxed, with the purpose of making, or as an inducement to make, any particular place his residence or place of business, and an assessor guilty of making or assenting to any such proposal, shall be punished by a fine of one thousand dollars.
2023 Massachusetts General Laws › Part I - Administration of the Government › Title IX - Taxation › Chapter 59 - Assessment of Local Taxes › Section 90 - Evasion of Taxation; Penalties

Section 90. Whoever willfully conceals, removes, transfers, or misrepresents any property to evade proper valuation, assessment or classification, or takes such other action with the intent so as to avoid taxation, shall be punished by a fine of not less than one thousand nor more than five thousand dollars; and he may be indicted either in the county where any of the acts or things made criminal by this section are done or in the county where he is liable to taxation.
2023 Massachusetts General Laws › Part I - Administration of the Government › Title IX - Taxation › Chapter 59 - Assessment of Local Taxes › Section 91 - Fraudulent Lists; Penalties

Section 91. Whoever, with intent to defeat or evade any provision of law as to the assessment or payment of taxes, delivers or discloses to an assessor or assistant assessor a false or fraudulent list, return or schedule of property, as and for a true list of his estate not exempt from taxation, shall be punished by a fine of not more than one thousand dollars or by imprisonment for not more than one year.
2023 Massachusetts General Laws › Part I - Administration of the Government › Title IX - Taxation › Chapter 59 - Assessment of Local Taxes › Section 92 - Taverns and Boarding Houses; Refusing Information; Penalties

Section 92. Keepers of taverns and boarding houses and masters and mistresses of dwelling houses, upon application of an assessor or assistant assessor of the town where their house is situated, shall give the names of all persons residing therein liable to be assessed for taxes. Every such keeper, master or mistress refusing to give such information, or knowingly giving false information, shall be punished by a fine of twenty dollars.
2023 Massachusetts General Laws › Part I - Administration of the Government › Title IX - Taxation › Chapter 60 - Collection of Local Taxes › Section 1 - Definitions

Section 1. Terms used in this chapter shall, unless other meaning is clearly apparent from the context, or unless inconsistent with the manifest intent of the legislature, be construed as follows:
''Affordable housing'', housing with an affordable housing restriction recorded with the registry of deeds in the county where the property is located that requires the housing, for not less than 45 years, to be rented or owned by families and individuals whose income at initial occupancy is no more than 120 per cent of the area median income as determined by the federal department of housing and urban development guidelines and adjusted for family size and that thereafter such units shall be rented or sold, subject to such restrictions on appreciation as determined by the municipality to be reasonable and necessary to maintain long term affordability, to families or individuals at incomes of no more than 120 per cent of the area median income.
''Abandoned Property'', property that is unused, unoccupied, and in such a deteriorated condition as to be uninhabitable or a danger to life or limb. As used in the above sentence unoccupied shall mean without lawful occupants.
''Collector'', a person receiving a tax list and a warrant to collect the same.
''Publication'', as applied to any notice, advertisement or other instrument, the publication of which is required by law, shall mean the act of printing it once in a newspaper published in the town, if any, otherwise in the county, where the land or other property to which the notice or other instrument relates is situated. The publication shall be made at least fourteen days prior to the date stated for the occurrence of the event to which the publication relates.
''Registry of deeds'', the registry of deeds for the county or district where the land taxed lies.
''Service'', as applied to any notice, demand or other paper, shall, except as otherwise provided in section sixteen, mean delivering it or a copy to the person for whom it is intended, or leaving it or a copy at his last and usual place of abode or of business, or sending it or a copy by mail postpaid addressed to him at his last and usual place of abode or of business or, if such notice or other paper relates to taxes on land, posting it or a copy conspicuously in some convenient and public place and sending a copy by mail postpaid addressed to the person for whom it is intended at the town where such land lies. Such service shall be sufficient whether made by the then collector of taxes or by any predecessor.
The affidavit of the collector, deputy collector, sheriff, deputy sheriff or constable serving the notice, demand or other paper of the manner of service shall be kept on file in the office of the collector, and shall be prima facie evidence that the same was so served.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 Massachusetts General Laws › Part I - Administration of the Government › Title IX - Taxation › Chapter 60 - Collection of Local Taxes › Section 22a - Separate Tax Bills or Notices; Partial Payments on Account; Receipts

Section 22A. The collector may, and shall at the request at any time of a person owning or having an interest in a parcel of land, issue a separate tax bill or notice for the tax for any year upon any parcel of land separately assessed or separately listed on the assessors' valuation list, which bill or notice shall contain a description of said parcel or reference to the assessors' valuation list sufficient to identify such parcel. With respect to the tax for any year on any parcel of land so separately assessed or separately listed, the owner of said parcel or person assessed or a person having any interest in said parcel may at any time prior to a tax taking or a tax sale of such parcel make full payment of the tax upon such parcel or may make from time to time partial payments on account of the tax upon such parcel of not less than ten per cent of such tax, but in no event less in amount than ten dollars, and otherwise subject to the terms, conditions and provisions governing partial payments of a tax contained in section twenty-two. The collector shall give a receipt in full for any such full payment and a partial receipt for any such partial payment. Any such payment in full shall discharge the tax lien upon such parcel for the taxes of the year in which such tax was assessed, and any such partial payment shall reduce the tax lien upon such parcel for the taxes of such year to the extent of the portion of the tax upon such parcel so paid. No lien shall be deemed to exist upon any parcel of land for or because of the tax or portion of tax assessed on or with respect to any other parcel. Such information as to the assessors' valuation list as may be required for the purposes of this section shall be furnished by the assessors to the collector upon demand.