1 SALE OF LANDS OF LOW VALUE HELD BY CITY OR TOWN UNDER TAX TITLES. foreclosure of 1915, 56, § 1; SECTION 79. After two years from the taking or purchase by a town Sale without 2 of any lands for non-payment of taxes, the commissioner may, and on lands taken or 3 written application of its collector shall, inquire into the value of such purchased by 4 lands. If the commissioner is of opinion that such lands are of insuffi- certain cases. 5 cient value to meet the taxes, interest and charges, and all subsequent 6 taxes and assessments thereon, together with the expenses of a fore7 closure under section sixty-nine, he shall make affidavit of such finding, 8 which shall be recorded in the registry of deeds for the district where the 9 town is situated. 10 Upon the recording thereof the collector may sell all the parcels in11 cluded therein, severally or together, at public auction to the highest 12 bidder, first giving notice of the time and place of sale by posting a notice 13 of the sale in some convenient and public place in the town fourteen days 14 at least before the sale. If the sale under this section shall not be made 15 within two years after the right of redemption under section sixty-two 16 from the tax sale or taking has expired, it shall be made by the collector 17 for the time being when he deems best, or at once upon service on him 18 of a written demand by any person interested therein. The collector 19 shall execute and deliver to the highest bidder a deed, without covenant 20 except that the sale has in all particulars been conducted according to 21 law. Title taken pursuant to a sale under this section shall be subject 22 to sections sixty-four to seventy-eight, inclusive. 23 If the amount received from the sale is more than the taxes, interest 24 and charges, and subsequent taxes and assessments, on all lands included 25 in the sale, together with the expenses thereof, the balance shall be de26 posited with the town treasurer to be paid to the person entitled thereto, 27 if demanded within five years, otherwise it shall enure to the town. If 28 such surplus results from the sale of several parcels for a lump sum, it 29 shall be held as aforesaid for the several owners in proportion to the prices 30 at which the several parcels were originally taken or purchased by the 31 town. 1 SECTION 80. If no person bids at such a sale, or if the person to whom 2 the land is sold does not within ten days pay to the collector the sum bid 3 by him, the collector shall make an affidavit of the fact, which shall be 4 recorded in the registry of deeds within thirty days after the date on 5 which the land was offered for sale, after which said affidavit shall be in 6 the custody of the town treasurer, and the same, or a copy thereof, cer7 tified by the register of deeds, shall be prima facie evidence of the facts 8 therein stated. 1 SECTION 81. The collector shall, within thirty days after the 2 cording of said affidavit, take possession of said land in behalf of 3 town. 1 PROCEEDINGS IF TAX TITLE IS DEEMED INVALID. 237, § 2. 1918, 257, § 52. 1919, 5. 1920, 2. Collector to etc., in case of failure to bid make affidavit, or to pay. 1915, 56, § 2. re- Collector to the 1915, 56, § 3; SECTION 82. If a collector has reasonable cause to believe that the 2 title to land sold for non-payment of taxes or of assessments, a lien for 3 which is enforceable by a sale of land, is invalid by reason of an error, 4 omission or informality in the assessment or sale, he may, within two 5 years after the date of the deed of such land, give notice to the record take possession. 237, § 25. 1909, 490, II, § 71. 207 Mass. 412. 209 Mass. 365. To record affidavit of notice if title not released. Effect. owner thereof, requiring him, within thirty days thereafter, to release 6 any interest which he may have in such land under said deed, and to re- 7 ceive from the town the amount paid therefor with interest at ten per 8 cent or to file with the collector a written statement that he refuses to 9 release such interest. Such statement, if recorded in the registry of deeds, 10 shall release the town from any liability upon the warranty in said deed. 11 SECTION 83. If, within thirty days after such notice, such owner 1 does not comply therewith, the collector shall cause a copy thereof, with 2 an affidavit by himself or by a disinterested person of the service thereof 3 and of the facts in the case, to be recorded in the registry of deeds. A 4 note of reference to the record of said copy shall be made on the margin 5 of the record of the collector's deed therein referred to; and from the 6 209 Mass. 365. time of such record the interest payable by reason of a breach of war- 7 1878, 266, § 3. Reassessment or collection of title invalid. Disclaimer of city or town. P. S. 12. §§ 61, 62. 1888, 390, $$ 71, 72. ranty in such deed shall cease, and all right and title acquired under such 8 deed shall be held to be released. The collector shall give notice of such 9 proceedings to the town treasurer, who shall, on reasonable demand, 10 pay over out of any funds in his hands the amount due in respect of said 11 deed to the person entitled thereto. 12 SECTION 84. If the invalidity of a title described in section eighty- 1 taxes where tax two was caused by an error, omission or informality in the assessment, 2 the collector, after obtaining from the holder of the deed a release of his 3 interest or after causing a copy of the notice to be filed and recorded as 4 provided in the preceding section, shall forthwith notify the board by 5 6 which the tax or assessment was laid, which shall forthwith reassess it as provided in section seventy-seven of chapter fifty-nine. If such 7 1889, 334, § 15. invalidity was caused by an error, omission or informality in the pro- 8 ceedings of the collector, he shall, after obtaining such release or after 9 209 Mass. 365. filing and recording such copy, forthwith collect the unpaid tax or as- 10 sessment in conformity to law. If the collector has reasonable cause 11 to believe that a tax title, held by a town under a sale or taking for non- 12 payment of a tax, is invalid by reason of any error, omission or informal- 13 ity in the assessment, sale or taking, he may disclaim and release such title 14 by an instrument under his hand and seal, duly recorded in the registry 15 of deeds. 16 R. L. 13, § 72. Co-tenant paying tax to have lien on nterest of his co-tenant. 1875, 236, § 1. P. S. 12, § 63. 1888, 390, $ 73. 1909, 490, II, § 74. R. L. 13, § 73. 195 Mass. 55. Enforcement LIEN OF CO-TENANTS. SECTION 85. A tenant in common or joint tenant, who pays the 1 entire tax assessed upon land held jointly or in common, shall have a 2 lien upon the interest of each of his co-tenants, to secure the payment to. 3 him of the proportion of such tax payable by each of said co-tenants 4 respectively, with the costs of enforcing the same; but any person whose 5 tax has been so paid by his co-tenant shall have the same right to re- 6 cover it back if illegally assessed as he would have had if the tax had 7 been paid under a protest by him in writing. 8 SECTION 86. Such lien may be enforced in the manner provided in 1 chapter two hundred and fifty-four, for enforcing liens on buildings and 2 land under written contracts for the erection, alteration, repair or re- 3 moval of buildings or structures; but shall be dissolved, unless the per- 4 son desiring to avail himself thereof, or some one in his behalf, subscribes 5 R. L. 13. § 74. and makes oath to a certificate setting forth a description, sufficiently 6 $$ 74, 75. 1909, 490, II, § 75. accurate for identification, of the property intended to be covered by the 7 1919, 5. 148 Mass. 444. 8 lien, the names of the several co-tenants and the interest of each therein, 1918, 257, § 57. 9 the amount of the tax paid, and the amount due from each co-tenant, 1920, 2. 10 and within thirty days after the day of payment of said tax records such 195 Mass. 55. 11 certificate in the registry of deeds, and unless a bill in equity to enforce 231 Mass. 341. 12 the lien is commenced within sixty days after the date of recording said 13 certificate. Such lien shall have priority over all liens and encumbrances 14 arising after the filing of the certificate required by this section, but shall 15 not be valid against a mortgage actually existing and duly recorded 16 prior to the recording of said certificate, or against any lien existing under 17 section one or section three of chapter two hundred and fifty-four prior 18 to the filing of the certificate. No person except the co-tenant who paid 19 the tax, or a person claiming by, through or under him, shall be made a 20 party plaintiff in a bill brought under this section. 1 MISCELLANEOUS PROVISIONS. to direct col or take. SECTION 87. A city or town may, by ordinance or by-law, respec- By-laws, etc., 2 tively, direct whether its collector shall exercise the power of sale or the 3 power of taking to enforce the lien for taxes; and in default of such 4 ordinance or by-law the collector may exercise either power at his 5 cretion; but the passage of any such ordinance or by-law shall 6 render invalid any proceedings then pending. 1909, 490, II, § 77. lector to sell 1878, 266, § 6. P. S. 12, § 67. not R13, § 76. dis 1879, 169. R. L. deputy must 1 SECTION 88. When the tax list and warrant of the assessors is com- Sheriff or 2 mitted to the sheriff or his deputy, he shall forthwith post, in some public post list and 3 place in the town, an attested copy of said list and warrant; and shall warrant thirty 4 make no distress for a tax within thirty days thereafter. 1 1785, 70, §§ 3, 4. days before distress. Sheriff's fees for collecting. SECTION 89. If a person pays his tax within said thirty days, the 2 officer shall receive from him for his fees five per cent on the sum as- 1785, 70, § 4. 3 sessed; but if a tax remains unpaid after said thirty days, he shall col- G. S. 12, § 44. 4 lect it by distress or imprisonment, or by sale of land as a collector would PS 12,69 5 do. The officer may also levy his fees for service and travel in the col- R. L 13, § 78. 6 lection of each person's tax, as in other cases of distress and commitment, II, § 79. 7 or sale of land. 1 SECTION 90. If a town appoints its treasurer as the collector of taxes, 2 he may issue his warrants to the sheriff of the county, or his deputy, or 3 to any constable of the town, returnable in sixty days, requiring them to 4 collect any or all taxes due. Such warrants shall be substantially in the 5 same form, and shall confer the same powers as warrants by assessors to 6 collectors. 1 foreign cor doing business paid. SECTION 91. When any foreign corporation or non-resident person, Restraint of 2 doing business in the commonwealth,. shall for sixty days neglect, refuse poration or 3 or omit to pay a tax lawfully assessed and payable, any court having person from 4 jurisdiction in equity may on petition of the collector of taxes of the until tax is 5 town where the tax is assessed restrain said corporation or person from 1902, 349. 6 doing business in the commonwealth until said tax, with all incidental 11, 81. 7 costs and charges, shall have been paid. Service of process upon any 8 such petition may be made by an officer duly qualified to serve process, 9 by leaving a duly attested copy thereof at the place where the business 10 is carried on. 1909, 490, 194 Mass. 127. Aldermen or selectmen may P.S. 12. $71. R. L. 13, § 80. 1908, 247. Money payable by city or town taxes to be withheld, etc. 1878, 266, § 8. P. S. 12.72 1888, 390.882. SECTION 92. The board of aldermen or selectmen may empower any 1 officer authorized to collect taxes to appoint such deputies as he deems expedient. Any such deputy may be a woman. Such deputies shall 3 give bond for the faithful performance of their duties in such sum as 4 the aldermen or selectmen may prescribe and shall have the powers of 5 collectors. 1909, 490, II, § 82. 6 1 2 3 5 SECTION 93. The treasurer or other disbursing officer of any town to person owing may, and if so requested by the collector, shall, withhold payment of any money payable to any person whose taxes are then due and wholly or partly unpaid to an amount not exceeding the unpaid tax with interest 4 and costs. The sum withheld shall be paid or credited to the collector, who shall, if required, give a written receipt therefor. The person taxed 6 may in such case have the same remedy as if he had paid such tax after 7 a levy upon his goods. The collector's rights under this section shall not 8 be affected by any assignment or trustee process. R. L. 13. § 81. Aldermen or selectmen may remove col lector in certain cases. 88 9 SECTION 94. The aldermen or selectmen may require the collector 1 once in two months to exhibit to them a true account of all money re- 2 ceived on the taxes committed to him, and to produce the treasurer's 3 receipts for all money paid into the treasury by him. 1909, 490, II, § 84. 4 SECTION 95. The collector shall be credited with all sums abated; 1 with the amount of taxes assessed upon any person committed to jail 2 for non-payment of his tax within one year from the receipt of the tax 3 list by the collector, and who has not paid his tax; with any sums which 4 the town may see fit to abate to him, due from persons committed after 5 the expiration of a year; with all sums withheld by the treasurer of a town 6 under section ninety-three; and with the amount of the taxes and charges 7 where land has been purchased or taken by the town for non-payment 8 of taxes. When a collector is credited with the amount of taxes assessed 9 upon any person committed to jail for the non-payment of his tax, who 10 has not paid his tax, said collector shall also be paid and credited with 11 the fees and charges which have become a part of said taxes and to which 12 he or the officer acting under his warrant is entitled. 13 SECTION 96. If a collector becomes insane, absconds or removes from 1 the town or in the judgment of the aldermen or selectmen is about to so 2 remove or is otherwise unable to discharge his duty, or if he refuses on 3 1785, 46, 15. demand to exhibit to the aldermen or selectmen his books, vouchers and 4 accounts of collections as provided in this chapter, the aldermen or select- 5 men may remove him from office. 1783, 10, § 1. 1791, 22, § 1. R. S. 8. § 40. 1888, 390, § 89. SECTION 97. If a collector dies or is removed from office or if the 1 term of office of a collector who is paid by a fixed salary expires before 2 deceased, etc., the collection of the taxes committed to him is completed, the assessors 3 shall commit to his successor the list of taxes uncollected with their 4 warrant. If the collector is his own successor he shall complete the col- 5 lection of the taxes as a part of the duties of his new term of office and 6 not as a part of the duties of his former term of office. 1 to when main1859, 118, G. S. 12, § 56. SECTION 98. No action to recover back a tax shall be maintained, Action back 2 except as provided in sections sixty and eighty-five, unless commenced taxes paid, 3 within three months after payment of the tax nor unless such tax is paid tainable. 4 either after an arrest of the person paying it, a levy on his goods, a notice $3,4. 5 of a sale of his land, a written protest signed by him, or a withholding P. S. 12, 84. 6 of money due him under section ninety-three. In an action founded on 18:33,888. 7 an error or irregularity in the assessment or apportionment of a tax, 1109,490 8 only the amount in excess of the tax for which the plaintiff was liable 13 Gray, 476. 9 shall be recoverable; and no sale, contract or levy shall be avoided solely 10 Allen, 48. 10 by reason of such error or irregularity. 129 Mass. 551. 126 Mass. 97. 102 Mass. 348. 390, § 94. 1 Allen, 319. 99 Mass. 208. 1 PENALTIES. collector for SECTION 99. A collector who neglects or refuses to exhibit accounts Penalty on 2 or to produce receipts, as required under section ninety-four, shall for- failure to ex3 feit to the town two and one half per cent of the sums committed to or receipts. 4 him for collection. P. S. 12, § 74. 1783, 66, § 2. 1888, 390, $ 84. R. S. 8, § 46. G. S. 12, § 47. 1909, 490, II, § 84. hibit accounts 1 collector, etc.. SECTION 100. Violation by a collector, former collector, or an execu- Penalty on 2 tor or administrator of a collector or former collector, of any provision 3 of sections nine to twelve, inclusive, shall be punished by a fine of not 4 more than five hundred dollars. 1 R. L. 13, § 11. 1909, 490, II, § 11. for failure to accounts, etc. turn over 1892, 370, § 7. SECTION 101. Violation of section twelve by a person of whom de- Penalty for 2 mand is made thereunder shall be punished by a fine of not more than 3 five hundred dollars. failure to give up accounts, etc., on demand. 1892, 370, § 7. R. L. 13, § 11. 1909, 490, II, § 11. 1 SECTION 102. Violation by a collector of section two or section eight Penalty for 2 shall be punished by a fine of not less than three hundred dollars. 1 SECTION 103. Whoever refuses or neglects to aid a collector when re- Penalty for 2 quired under section thirty-three shall forfeit not more than ten dollars. collector when SECTION 104. Violation by a collector, or by a holder of a tax title, Penalty for 2 of the last paragraph of section sixty-two, shall be punished by a fine of charge for 3 not more than one hundred dollars. SECTION 105. The following forms may be used in proceedings for the Forms. 2 collection of taxes under this chapter, and, if substantially followed, they 1889, 334, § 16. 3 shall be deemed sufficient for the proceedings to which they respectively R. 13. 87. 4 relate; but other suitable forms may also be used. These forms may II, § 89. 5 also be used, so far as applicable, in the collection of betterments and 180 Mass. 411. 6 other assessments of like character. 1913, 311. |