Massachusetts General Laws (Tax)

Mass. Gen. Laws ch. 60, § 25

Detention of goods distrained; notice; sale

Official textmalegislature.gov

Section 25. The collector may keep the goods distrained, at the expense of the owner and, if they are not redeemed by payment by the owner or his agent of the tax due, shall within thirty days after the seizure, sell them by public auction for a payment of the tax and charges of keeping and sale, first posting notice of the sale in some public place in the town at least forty-eight hours prior thereto. The notice posted shall be prepared by the department of revenue, in language understandable by a least sophisticated consumer, together with a notice in the 7 most commonly spoken languages in the commonwealth that this notice affects important legal rights and should be translated immediately.

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In this chapter (40 sections)
  1. 60-9 · Repealed, 1976, 451
  2. 60-10-11 · Repealed, 1923, 128, Sec. 2
  3. 60-12 · Custody of books, etc.; demand
  4. 60-13 · Necessity and duty to give bond
  5. 60-14 · Special collector; bond
  6. 60-15 · Fees of collector
  7. 60-15A · Repealed, 1963, 160, Sec. 27
  8. 60-15B · Tax title collection revolving fund
  9. 60-16 · Demand for payment of tax prior to sale of land or distraining…
  10. 60-17 · Unpaid taxes; collection
  11. 60-18 · Repealed, 1932, 54, Sec. 1
  12. 60-19 · Special warrant for distress or imprisonment without demand,…
  13. 60-20 · Certificate of abatement
  14. 60-21 · Error in name of person; collection from intended persons
  15. 60-22 · Partial payments
  16. 60-22A · Separate tax bills or notices; partial payments on account;…
  17. 60-23 · Filing certificates; releasing liens, etc.
  18. 60-23A · Certificate of liens; fee schedule; acceptance of section…
  19. 60-23B · Certificate of liens; fee schedule
  20. 60-24 · Levy by distress or seizure and sale; exemptions
  21. 60-25 · Detention of goods distrained; notice; sale
  22. 60-26 · Adjournment; notice
  23. 60-27 · Levy of tax on land by distress of stock and produce
  24. 60-28 · Accounting for surplus
  25. 60-29 · Issuance of warrant to collect; hearing; imprisonment
  26. 60-30 · Certificate of commitment
  27. 60-31 · Release of imprisoned taxpayers; proceedings
  28. 60-32 · Liability of collector for taxes, etc., after discharge
  29. 60-33 · Aiding collector
  30. 60-34 · Warrants; release after service; rearrest
  31. 60-34A · Bond; release of delinquent taxpayer from custody
  32. 60-35 · Actions against delinquent taxpayers
  33. 60-36 · Collection from decedents' estates
  34. 60-37 · Lien of taxes on land; duration; sale; title
  35. 60-37A · Sales, etc., that cannot be legally made; statements by…
  36. 60-37B · Certification of amounts necessary for taking land under Sec.…
  37. 60-38 · Mortgagees; notice requiring demand for payment
  38. 60-39 · Service of tax notice; designating place
  39. 60-40 · Notice of sale; contents
  40. 60-41 · Description in case of change of local name
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