Massachusetts General Laws (Tax)
Mass. Gen. Laws ch. 59, § 78A
Real estate divided after assessment; apportionment of tax
Section 78A. If real property is divided by sale, mortgage, upon a petition for partition or otherwise after January first and such division has been duly recorded in the registry of deeds, the assessors, at any time before said real property has been advertised for sale for nonpayment of taxes, upon the written request of the owner or mortgagee of any portion thereof, shall apportion said tax, with costs and interest upon the several parcels thereof, in proportion to the value of each, and only the portion of said tax, interest and costs so apportioned upon any such parcel shall continue to be a lien upon it; and the owners or mortgagees shall be liable only for the tax apportioned upon the parcel owned in whole or in part by them respectively. If a tax so apportioned upon any parcel remains unpaid after such a commitment to the collector, it may be recovered in an action of contract or in any other appropriate action, suit or proceeding brought by the collector either in his own name or in the name of the town against said owners and mortgagees. Assessors shall send notice of the request for such apportionment and of the time appointed therefor, by mail, to every person interested in said real property whose address is known to them.
Source: view the official text
In this chapter (40 sections)
- 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- 59-66-to-68A · Repealed, 1930, 416, Sec. 2
- 59-69 · Reimbursement; interest
- 59-70 · Certificate of abatement
- 59-70A · Procedure after abatement
- 59-71 · Uncollectible taxes; abatement
- 59-72 · Repealed, 2016, 218, Sec. 153
- 59-72A · Unpaid real estate taxes; abatement
- 59-73 · Repealed, 1955, 344, Sec. 2
- 59-74 · Corporations liable to franchise taxes; abatement of local…
- 59-75 · Omitted property; assessments
- 59-76 · Revision of valuation or classification
- 59-77 · Reassessments
- 59-78 · Collection of reassessed taxes
- 59-78A · Real estate divided after assessment; apportionment of tax
- 59-79-80 · Repealed, 1978, 580, Sec. 36
- 59-81 · Appeal from apportionment
- 59-82 · Validity of excessive assessments
- 59-83 · Corporations having capital stock divided into shares; returns…
- 59-84 · Repealed, 1985, 300, Sec. 3
- 59-85 · Repealed, 1945, 271
- 59-86 · Exempted property; returns by assessors
- 59-87 · Responsibility of assessors
- 59-88 · Repealed, 1926, 29
- 59-89 · Compromise assessments; penalties
- 59-90 · Evasion of taxation; penalties
- 59-91 · Fraudulent lists; penalties
- 59-92 · Taverns and boarding houses; refusing information; penalties
- 59-93 · Failure to assess required taxes; penalties
- 59-94 · Violation of Sec. 46; penalty