Massachusetts General Laws (Tax)
Mass. Gen. Laws ch. 59, § 12B
Mortgagors and mortgagees deemed joint owners; tax bill
Section 12B. Mortgagors and mortgagees referred to in the two preceding sections shall for the purpose of taxation be deemed joint owners until the mortgagee takes possession; and until such possession is taken by a first mortgagee, an assessor or the collector of taxes, upon application, shall give to any such mortgagee or mortgagor a tax bill showing the whole tax on the mortgaged estate and the amount included in the valuation thereof as the interest of each mortgagee and of the mortgagor respectively. If the first mortgagee is in possession, he shall be deemed sole owner; and any other mortgagee in possession shall be deemed joint owner with prior mortgagees.
Source: view the official text
In this chapter (40 sections)
- 59-5C3-4 · Residential exemption
- 59-5D · Property held by city, town or district in another city or town…
- 59-5E · Valuation of land held by city or town in another city or town;…
- 59-5F · Holding municipalities or districts; tax liability for lands…
- 59-5G · Payment to cities or towns for property held for water supply…
- 59-5H · Payments to municipalities for certain watershed land;…
- 59-5I · Exemption; conditions
- 59-5J · Special assessment policy; historic owner-occupied residences
- 59-5K · Property tax liability reduced in exchange for volunteer…
- 59-5L · Deferral of taxes due by member of the Massachusetts National…
- 59-5M · Exemption for market rate units contained in a certified…
- 59-5N · Reduction of property tax obligation of veteran in exchange for…
- 59-5O · Property tax exemption for real property classified as Class…
- 59-6-to-7A · Repealed, 1978, 580, Sec. 30
- 59-8 · Interstate, foreign trade or fishing ships or vessels;…
- 59-8A · Excise tax on farm machinery and equipment and farm animals;…
- 59-9-10 · Repealed, 1963, 160, Sec. 12
- 59-11 · Real estate
- 59-12 · Mortgaged real estate
- 59-12A · Statement of estate liable to taxation
- 59-12B · Mortgagors and mortgagees deemed joint owners; tax bill
- 59-12C · Taxes paid by tenant; recovery from landlord
- 59-12D · Assessment against real estate of decedent; liability of heirs…
- 59-12E · Assessment against real estate of decedent; lien
- 59-12F · Real estate unassessed where right or titled unascertained;…
- 59-13-to-17A · Repealed, 1978, 580, Sec. 30
- 59-18 · Personal property; assessment
- 59-19 · Mortgaged or pledged personal property; assessment
- 59-20 · State treasurer; duties
- 59-20A · Increase in assessments
- 59-20B · Regional veterans' districts, regional water districts or…
- 59-21 · Assessors; duties
- 59-21A · Additional compensation of assessors for courses of study
- 59-21A1-2 · Certified assessors; compensation
- 59-21B · Training programs for assessors
- 59-21C · Limitations on total taxes assessed; determination by voters
- 59-21D · Calculation of total limit; adjustment of limit; certification…
- 59-22 · Repealed, 1925, 343, Sec. 9
- 59-23 · Annual assessment; amount; deductions; approval
- 59-23A · Notice to municipal finance officers