Massachusetts General Laws (Tax)
Mass. Gen. Laws ch. 60, § 17
Unpaid taxes; collection
Official textmalegislature.gov
Section 17. If any tax, betterment or special assessment remains unpaid fourteen days after demand therefor, the collector, in the case of any tax, betterment or special assessment upon real estate, within two years from April first in the calendar year in which the assessment was made, and, in case of any other tax, within three years from said April first, shall collect the tax, together with all incidental charges and fees, in the manner provided by law.
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In this chapter (40 sections)
- 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- 60-3B · Repealed, 2016, 218, Sec. 158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- 60-4-5 · Repealed, 1963, 160, Sec. 26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- 60-9 · Repealed, 1976, 451
- 60-10-11 · Repealed, 1923, 128, Sec. 2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- 60-15A · Repealed, 1963, 160, Sec. 27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- 60-18 · Repealed, 1932, 54, Sec. 1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
- 60-29 · Issuance of warrant to collect; hearing; imprisonment
- 60-30 · Certificate of commitment
- 60-31 · Release of imprisoned taxpayers; proceedings
- 60-32 · Liability of collector for taxes, etc., after discharge
- 60-33 · Aiding collector