Massachusetts General Laws (Tax)

Mass. Gen. Laws ch. 60, § 45

Collector's deed; contents; effect

Official textmalegislature.gov

Section 45. The collector shall execute and deliver to the purchaser a deed of the land, stating the cause of sale, the price for which the land was sold, the name of the person on whom the demand for the tax was made, the places where the notices were posted, the name of the newspaper in which the advertisement of the sale was published, and the residence of the grantee, and shall contain a warranty that the sale has in all particulars been conducted according to law. The deed shall convey the land to the purchaser, subject to the right of redemption. The title thus conveyed shall, until redemption or until the right of redemption is foreclosed as hereinafter provided, be held as security for the repayment of the purchase price, with all intervening costs, terms imposed for redemption and charges, with interest thereon, and the premises conveyed, both before and after either redemption or foreclosure, shall also be subject to and have the benefit of all easements and restrictions lawfully existing in, upon or over said land or appurtenant thereto, and, except as provided in section seventy-seven, all covenants and agreements running with said premises either at law or in equity, when so conveyed. Such deed shall not be valid unless recorded within sixty days after the sale. If so recorded it shall be prima facie evidence of all facts essential to the validity of the title thereby conveyed, whether the deed was executed on or before as well as since July first, nineteen hundred and fifteen. No sale hereafter made shall give to the purchaser any right to possession of the land until the right of redemption is foreclosed, as hereinafter provided.

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In this chapter (40 sections)
  1. 60-28 · Accounting for surplus
  2. 60-29 · Issuance of warrant to collect; hearing; imprisonment
  3. 60-30 · Certificate of commitment
  4. 60-31 · Release of imprisoned taxpayers; proceedings
  5. 60-32 · Liability of collector for taxes, etc., after discharge
  6. 60-33 · Aiding collector
  7. 60-34 · Warrants; release after service; rearrest
  8. 60-34A · Bond; release of delinquent taxpayer from custody
  9. 60-35 · Actions against delinquent taxpayers
  10. 60-36 · Collection from decedents' estates
  11. 60-37 · Lien of taxes on land; duration; sale; title
  12. 60-37A · Sales, etc., that cannot be legally made; statements by…
  13. 60-37B · Certification of amounts necessary for taking land under Sec.…
  14. 60-38 · Mortgagees; notice requiring demand for payment
  15. 60-39 · Service of tax notice; designating place
  16. 60-40 · Notice of sale; contents
  17. 60-41 · Description in case of change of local name
  18. 60-42 · Notice of sale; posting
  19. 60-43 · Conduct of sale, etc.
  20. 60-44 · Adjournment
  21. 60-45 · Collector's deed; contents; effect
  22. 60-46 · Defective titles; reimbursement of purchasers; reassessment
  23. 60-47 · Tax title owners; filing required statements
  24. 60-48 · Insufficient bids; municipality as purchaser; collector's duties
  25. 60-49 · Purchase price unpaid; validity of sale
  26. 60-50 · Municipalities as purchasers; deeds; tax title accounts;…
  27. 60-50A · Municipalities; land held under tax sales; protecting interests
  28. 60-50B · Municipalities; foreclosure proceedings; appropriations
  29. 60-51 · Several parcels of small value; sale together
  30. 60-52 · Management and sale of land acquired for taxes
  31. 60-53 · Taking for taxes; notice
  32. 60-54 · Instrument of taking; form; contents; effect
  33. 60-55 · Fees for taking
  34. 60-56 · Taking in name of one of several owners; extent of taking
  35. 60-57 · Affidavit of collector, etc.; evidence
  36. 60-57A · Payment by check or electronic funds transfer not duly paid;…
  37. 60-58 · Payments by mortgagee; addition to debt
  38. 60-59 · Payments by mortgagors or mortgagees
  39. 60-60 · Payments by other than fee owners
  40. 60-61 · Taxes subsequent to sale or taking
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