Massachusetts General Laws (Tax)

Mass. Gen. Laws ch. 60, § 23B

Certificate of liens; fee schedule

Official textmalegislature.gov

Section 23B. In any city or town accepting the provisions of this section, the collector of taxes shall furnish a certificate of liens as provided in section twenty-three according to the following fee schedule: for land of less than one acre upon which there is no permanent structure, a fee of twenty-five dollars; for land upon which is situated no more than a single family residence and outbuildings, a fee of twenty-five dollars; for land upon which is situated no more than a two family residence and outbuildings, a fee of twenty-five dollars; for land upon which is situated no more than a three family residence with outbuildings, a fee of twenty-five dollars; for land upon which is situated a residence for four or more families, a fee of one hundred dollars; for land upon which is situated a commercial, industrial or public utility structure, a fee of one hundred and fifty dollars; for farms, forest land and all other real property, a fee of fifty dollars. In no case shall the fee exceed one half of one per cent of the assessed value of the real estate and the money so received shall be paid into the town treasury.

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In this chapter (40 sections)
  1. 60-7 · Cash books
  2. 60-8 · Collector's books as municipal property; open to examination
  3. 60-9 · Repealed, 1976, 451
  4. 60-10-11 · Repealed, 1923, 128, Sec. 2
  5. 60-12 · Custody of books, etc.; demand
  6. 60-13 · Necessity and duty to give bond
  7. 60-14 · Special collector; bond
  8. 60-15 · Fees of collector
  9. 60-15A · Repealed, 1963, 160, Sec. 27
  10. 60-15B · Tax title collection revolving fund
  11. 60-16 · Demand for payment of tax prior to sale of land or distraining…
  12. 60-17 · Unpaid taxes; collection
  13. 60-18 · Repealed, 1932, 54, Sec. 1
  14. 60-19 · Special warrant for distress or imprisonment without demand,…
  15. 60-20 · Certificate of abatement
  16. 60-21 · Error in name of person; collection from intended persons
  17. 60-22 · Partial payments
  18. 60-22A · Separate tax bills or notices; partial payments on account;…
  19. 60-23 · Filing certificates; releasing liens, etc.
  20. 60-23A · Certificate of liens; fee schedule; acceptance of section…
  21. 60-23B · Certificate of liens; fee schedule
  22. 60-24 · Levy by distress or seizure and sale; exemptions
  23. 60-25 · Detention of goods distrained; notice; sale
  24. 60-26 · Adjournment; notice
  25. 60-27 · Levy of tax on land by distress of stock and produce
  26. 60-28 · Accounting for surplus
  27. 60-29 · Issuance of warrant to collect; hearing; imprisonment
  28. 60-30 · Certificate of commitment
  29. 60-31 · Release of imprisoned taxpayers; proceedings
  30. 60-32 · Liability of collector for taxes, etc., after discharge
  31. 60-33 · Aiding collector
  32. 60-34 · Warrants; release after service; rearrest
  33. 60-34A · Bond; release of delinquent taxpayer from custody
  34. 60-35 · Actions against delinquent taxpayers
  35. 60-36 · Collection from decedents' estates
  36. 60-37 · Lien of taxes on land; duration; sale; title
  37. 60-37A · Sales, etc., that cannot be legally made; statements by…
  38. 60-37B · Certification of amounts necessary for taking land under Sec.…
  39. 60-38 · Mortgagees; notice requiring demand for payment
  40. 60-39 · Service of tax notice; designating place
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