Massachusetts General Laws (Tax)

Mass. Gen. Laws ch. 59, § 12F

Real estate unassessed where right or titled unascertained; lien for expenses to determine ownership

Official textmalegislature.gov

Section 12F. Wherever real estate has been unassessed because the right or title thereto has been doubtful or unascertained because of missing records or otherwise, and a municipality has conducted a search and has determined the record ownership of said real estate, the said real estate shall become subject to a lien for the expenditures incurred by said municipality in the determination of said ownership. The assessor of said municipality shall forthwith cause to be recorded in the registry of deeds for the county or district in which the real estate is located a statement containing the name of the owner or owners of said real estate, an adequate description thereof, and the amount of said expenditures incurred, for which amount a lien on said real estate shall become effective as of the time and date of its recording. No such lien shall be effective against a bona fide purchaser or other transferee without notice of such lien. The recording fee for such statement shall be added to and become a part of the expenditures constituting said lien.

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In this chapter (40 sections)
  1. 59-5G · Payment to cities or towns for property held for water supply…
  2. 59-5H · Payments to municipalities for certain watershed land;…
  3. 59-5I · Exemption; conditions
  4. 59-5J · Special assessment policy; historic owner-occupied residences
  5. 59-5K · Property tax liability reduced in exchange for volunteer…
  6. 59-5L · Deferral of taxes due by member of the Massachusetts National…
  7. 59-5M · Exemption for market rate units contained in a certified…
  8. 59-5N · Reduction of property tax obligation of veteran in exchange for…
  9. 59-5O · Property tax exemption for real property classified as Class…
  10. 59-6-to-7A · Repealed, 1978, 580, Sec. 30
  11. 59-8 · Interstate, foreign trade or fishing ships or vessels;…
  12. 59-8A · Excise tax on farm machinery and equipment and farm animals;…
  13. 59-9-10 · Repealed, 1963, 160, Sec. 12
  14. 59-11 · Real estate
  15. 59-12 · Mortgaged real estate
  16. 59-12A · Statement of estate liable to taxation
  17. 59-12B · Mortgagors and mortgagees deemed joint owners; tax bill
  18. 59-12C · Taxes paid by tenant; recovery from landlord
  19. 59-12D · Assessment against real estate of decedent; liability of heirs…
  20. 59-12E · Assessment against real estate of decedent; lien
  21. 59-12F · Real estate unassessed where right or titled unascertained;…
  22. 59-13-to-17A · Repealed, 1978, 580, Sec. 30
  23. 59-18 · Personal property; assessment
  24. 59-19 · Mortgaged or pledged personal property; assessment
  25. 59-20 · State treasurer; duties
  26. 59-20A · Increase in assessments
  27. 59-20B · Regional veterans' districts, regional water districts or…
  28. 59-21 · Assessors; duties
  29. 59-21A · Additional compensation of assessors for courses of study
  30. 59-21A1-2 · Certified assessors; compensation
  31. 59-21B · Training programs for assessors
  32. 59-21C · Limitations on total taxes assessed; determination by voters
  33. 59-21D · Calculation of total limit; adjustment of limit; certification…
  34. 59-22 · Repealed, 1925, 343, Sec. 9
  35. 59-23 · Annual assessment; amount; deductions; approval
  36. 59-23A · Notice to municipal finance officers
  37. 59-23B · Notice of abatements
  38. 59-23C · Repealed, 1990, 280, Sec. 1
  39. 59-23D · Notice of preliminary tax
  40. 59-24 · Railroad subscriptions; interest on debts
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