Massachusetts General Laws (Tax)
Mass. Gen. Laws ch. 60, § 23B
Certificate of liens; fee schedule
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)
- 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- 60-9 · Repealed, 1976, 451
- 60-10-11 · Repealed, 1923, 128, Sec. 2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- 60-15A · Repealed, 1963, 160, Sec. 27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- 60-18 · Repealed, 1932, 54, Sec. 1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
- 60-34 · Warrants; release after service; rearrest
- 60-34A · Bond; release of delinquent taxpayer from custody
- 60-35 · Actions against delinquent taxpayers
- 60-36 · Collection from decedents' estates
- 60-37 · Lien of taxes on land; duration; sale; title
- 60-37A · Sales, etc., that cannot be legally made; statements by…
- 60-37B · Certification of amounts necessary for taking land under Sec.…
- 60-38 · Mortgagees; notice requiring demand for payment
- 60-39 · Service of tax notice; designating place