Massachusetts General Laws (Tax)
Mass. Gen. Laws ch. 60, § 14
Special collector; bond
Official textmalegislature.gov
Section 14. In towns, not cities, if, at the expiration of three years from the date of the commitment of tax lists and warrant to a collector of taxes, any taxes remain uncollected and recovery cannot be made upon the bond of the collector of the amount of such uncollected taxes, the selectmen shall appoint the collector of taxes for the current year or some other person as special collector thereof. He shall furnish a satisfactory bond for the faithful performance of his duties, in such sum as the selectmen require, in a form to be approved by the commissioner.
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In this chapter (40 sections)
- 60-1 · Definitions
- 60-2 · Collection; payment over; returns; abatement
- 60-2A · Banks designated to receive tax payments; agreements
- 60-2B · Municipal taxes; collection services; agreements; compensation;…
- 60-2C · Assignment or transfer of tax receivables; conditions of sale;…
- 60-3 · Tax bills; notices; affidavits of sending
- 60-3A · Form of bill or notice; electronic format; notices for rates of…
- 60-3B · Repealed, 2016, 218, Sec. 158
- 60-3C · City or town scholarship fund; donation; deposits; distribution
- 60-3D · City or town aid to elderly and disabled taxation fund;…
- 60-3E · Application of partial payments
- 60-3F · Voluntary donation to municipal veterans assistance fund by…
- 60-4-5 · Repealed, 1963, 160, Sec. 26
- 60-6 · Books or electronically prepared records containing tax lists;…
- 60-7 · Cash books
- 60-8 · Collector's books as municipal property; open to examination
- 60-9 · Repealed, 1976, 451
- 60-10-11 · Repealed, 1923, 128, Sec. 2
- 60-12 · Custody of books, etc.; demand
- 60-13 · Necessity and duty to give bond
- 60-14 · Special collector; bond
- 60-15 · Fees of collector
- 60-15A · Repealed, 1963, 160, Sec. 27
- 60-15B · Tax title collection revolving fund
- 60-16 · Demand for payment of tax prior to sale of land or distraining…
- 60-17 · Unpaid taxes; collection
- 60-18 · Repealed, 1932, 54, Sec. 1
- 60-19 · Special warrant for distress or imprisonment without demand,…
- 60-20 · Certificate of abatement
- 60-21 · Error in name of person; collection from intended persons
- 60-22 · Partial payments
- 60-22A · Separate tax bills or notices; partial payments on account;…
- 60-23 · Filing certificates; releasing liens, etc.
- 60-23A · Certificate of liens; fee schedule; acceptance of section…
- 60-23B · Certificate of liens; fee schedule
- 60-24 · Levy by distress or seizure and sale; exemptions
- 60-25 · Detention of goods distrained; notice; sale
- 60-26 · Adjournment; notice
- 60-27 · Levy of tax on land by distress of stock and produce
- 60-28 · Accounting for surplus