Massachusetts General Laws (Tax)
Mass. Gen. Laws ch. 60, § 38
Mortgagees; notice requiring demand for payment
Official textmalegislature.gov
Section 38. If a mortgagee of land situated in the place of his residence, before July first of the year in which the tax is assessed, gives written notice to the collector that he holds a mortgage on land, with a description of the land, the demand for payment shall be made on the mortgagee instead of the mortgagor.
Source: view the official text
In this chapter (40 sections)
- 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
- 60-48 · Insufficient bids; municipality as purchaser; collector's duties
- 60-49 · Purchase price unpaid; validity of sale
- 60-50 · Municipalities as purchasers; deeds; tax title accounts;…
- 60-50A · Municipalities; land held under tax sales; protecting interests
- 60-50B · Municipalities; foreclosure proceedings; appropriations
- 60-51 · Several parcels of small value; sale together
- 60-52 · Management and sale of land acquired for taxes
- 60-53 · Taking for taxes; notice
- 60-54 · Instrument of taking; form; contents; effect
- 60-55 · Fees for taking