Massachusetts General Laws (Tax)
Mass. Gen. Laws ch. 59, § 57A
Unpaid taxes not in excess of one hundred dollars; interest
[Text of section effective for taxes or excises assessed for fiscal years beginning on or after July 1, 2017. See 2016, 218, Sec. 248.]
Section 57A. In any city or town that accepts this section, notwithstanding sections 23D, 57 or 57C, a notice of preliminary tax or actual tax bill for real estate or personal property taxes, in an amount not in excess of $100, shall be due and payable in 1 installment and if unpaid after the day the first installment of the notice of preliminary tax or actual tax bill for the year is due, shall be subject to interest at the same rate and from the same date as any delinquent preliminary or actual tax first installment.
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In this chapter (40 sections)
- 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- 59-47-48 · Repealed, 1969, 532, Sec. 2
- 59-49 · Repealed, 1985, 300, Sec. 1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- 59-57B · Repealed, 2016, 218, Sec. 141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
- 59-65A · Sale or taking real property for taxes; effect upon abatement
- 59-65B · Appeals; inability to pay balance of tax
- 59-65C · Late appeals
- 59-65D · Mistake in payments; appeal; abatement
- 59-66-to-68A · Repealed, 1930, 416, Sec. 2