Massachusetts General Laws (Tax)

Mass. Gen. Laws ch. 60, § 49

Purchase price unpaid; validity of sale

Official textmalegislature.gov

Section 49. If the purchaser fails to pay the collector within twenty days after the sale the amount bid by him, the sale shall be void, and the town shall be deemed to be the purchaser of the land, under the preceding section.

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In this chapter (40 sections)
  1. 60-32 · Liability of collector for taxes, etc., after discharge
  2. 60-33 · Aiding collector
  3. 60-34 · Warrants; release after service; rearrest
  4. 60-34A · Bond; release of delinquent taxpayer from custody
  5. 60-35 · Actions against delinquent taxpayers
  6. 60-36 · Collection from decedents' estates
  7. 60-37 · Lien of taxes on land; duration; sale; title
  8. 60-37A · Sales, etc., that cannot be legally made; statements by…
  9. 60-37B · Certification of amounts necessary for taking land under Sec.…
  10. 60-38 · Mortgagees; notice requiring demand for payment
  11. 60-39 · Service of tax notice; designating place
  12. 60-40 · Notice of sale; contents
  13. 60-41 · Description in case of change of local name
  14. 60-42 · Notice of sale; posting
  15. 60-43 · Conduct of sale, etc.
  16. 60-44 · Adjournment
  17. 60-45 · Collector's deed; contents; effect
  18. 60-46 · Defective titles; reimbursement of purchasers; reassessment
  19. 60-47 · Tax title owners; filing required statements
  20. 60-48 · Insufficient bids; municipality as purchaser; collector's duties
  21. 60-49 · Purchase price unpaid; validity of sale
  22. 60-50 · Municipalities as purchasers; deeds; tax title accounts;…
  23. 60-50A · Municipalities; land held under tax sales; protecting interests
  24. 60-50B · Municipalities; foreclosure proceedings; appropriations
  25. 60-51 · Several parcels of small value; sale together
  26. 60-52 · Management and sale of land acquired for taxes
  27. 60-53 · Taking for taxes; notice
  28. 60-54 · Instrument of taking; form; contents; effect
  29. 60-55 · Fees for taking
  30. 60-56 · Taking in name of one of several owners; extent of taking
  31. 60-57 · Affidavit of collector, etc.; evidence
  32. 60-57A · Payment by check or electronic funds transfer not duly paid;…
  33. 60-58 · Payments by mortgagee; addition to debt
  34. 60-59 · Payments by mortgagors or mortgagees
  35. 60-60 · Payments by other than fee owners
  36. 60-61 · Taxes subsequent to sale or taking
  37. 60-61A · Lands subject to tax titles held by municipalities; taking for…
  38. 60-62 · Land taken or sold for taxes; redemption
  39. 60-62A · Municipalities; payment agreements
  40. 60-63 · Payments to treasurer instead of purchaser; certificate of…
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