Massachusetts General Laws (Tax)
Mass. Gen. Laws ch. 59, § 12F
Real estate unassessed where right or titled unascertained; lien for expenses to determine ownership
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)
- 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- 59-6-to-7A · Repealed, 1978, 580, Sec. 30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- 59-9-10 · Repealed, 1963, 160, Sec. 12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
- 59-23B · Notice of abatements
- 59-23C · Repealed, 1990, 280, Sec. 1
- 59-23D · Notice of preliminary tax
- 59-24 · Railroad subscriptions; interest on debts