Massachusetts General Laws (Tax)
Mass. Gen. Laws ch. 59, § 53
Tax lists; commitment; warrants; collector of taxes
Official textmalegislature.gov
Section 53. The assessors shall, within a reasonable time, commit the tax list with their warrant to the collector of taxes, and, if there is a fire, water, light or improvement district in the town, they shall commit to him a separate list and warrant for the district taxes. If no collector has been chosen, they shall commit such list with their warrants, to a constable; or, if there is no constable, to the sheriff or his deputy; but the assessors of a town shall not commit a tax list to the collector until the bonds of such collector and of the town treasurer have been given and approved as required by law.
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In this chapter (40 sections)
- 59-38F · Written return of information to determine valuation of…
- 59-38G · Testimony under oath concerning written return filed under…
- 59-38H · Transition payments to municipalities in which an affiliated…
- 59-39 · Telephone and telegraph companies; valuation of machinery,…
- 59-40 · Telephone and telegraph companies; assessors; informing…
- 59-41 · Telephone and telegraph companies; returns
- 59-42 · Telephone and telegraph companies; failure to make returns
- 59-42A · Amended valuation of property held by pipeline or telephone or…
- 59-43 · Valuation and assessment books; public inspection
- 59-44 · Lists; contents
- 59-45 · Books and records of assessors furnished by municipalities;…
- 59-46 · Entries in books
- 59-47-48 · Repealed, 1969, 532, Sec. 2
- 59-49 · Repealed, 1985, 300, Sec. 1
- 59-50 · Required books or records of assessors; explanatory notes
- 59-51 · Exempted property; entries on valuation lists
- 59-52 · Valuation lists; statement of assessors; penalties
- 59-52A · Plans showing boundaries in city or town; delivery to court
- 59-52B · Official inspection of valuation information, release of…
- 59-52C · Public access to terminals or other data processing equipment
- 59-53 · Tax lists; commitment; warrants; collector of taxes
- 59-54 · Tax lists; form; contents
- 59-55 · Warrants; form; contents
- 59-56 · Lost or destroyed warrants
- 59-57 · Bills for taxes; due date; interest; amounts overdue; date of…
- 59-57A · Unpaid taxes not in excess of one hundred dollars; interest
- 59-57B · Repealed, 2016, 218, Sec. 141
- 59-57C · Preliminary tax for real estate and personal property; notice;…
- 59-57D · Affidavit of address
- 59-58 · Discounts on taxes
- 59-58A · Minimum abatement or refund of property tax
- 59-59 · Abatements
- 59-59A · Abatements for purpose of continuing environmental cleanup on…
- 59-60 · Records of abatements
- 59-61 · Conditions of abatement
- 59-61A · Discovery; failure to comply
- 59-62 · Costs; prepayment
- 59-63 · Notice of decision
- 59-64 · Appeals; county commissioners; appellate tax board
- 59-65 · Appeals; appellate tax board