Massachusetts General Laws (Tax)
Mass. Gen. Laws ch. 60, § 31
Release of imprisoned taxpayers; proceedings
Official textmalegislature.gov
Section 31. The notice required by chapter two hundred and twenty-four to be given to a creditor may be given to any one of the assessors or to the collector of the city or town where the tax was assessed, any of whom may appear at the examination and do all other things which a creditor might do upon such supplementary proceedings. If a debtor is unable to pay such tax, he may be discharged in the manner provided under such proceedings.
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In this chapter (40 sections)
- 60-15A · Repealed, 1963, 160, Sec. 27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- 60-18 · Repealed, 1932, 54, Sec. 1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
- 60-40 · Notice of sale; contents
- 60-41 · Description in case of change of local name
- 60-42 · Notice of sale; posting
- 60-43 · Conduct of sale, etc.
- 60-44 · Adjournment
- 60-45 · Collector's deed; contents; effect
- 60-46 · Defective titles; reimbursement of purchasers; reassessment
- 60-47 · Tax title owners; filing required statements