Massachusetts General Laws (Tax)

Mass. Gen. Laws ch. 60, § 54

Instrument of taking; form; contents; effect

Official textmalegislature.gov

Section 54. The instrument of taking shall be under the hand and seal of the collector and shall contain a statement of the cause of taking, a substantially accurate description of each parcel of land taken, the name of the person to whom the same was assessed, the amount of the tax thereon, and the incidental expenses and costs to the date of taking. Such an instrument of taking shall not be valid unless recorded within sixty days of the date of taking. If so recorded it shall be prima facie evidence of all facts essential to the validity of the title so taken, whether the taking was made on or before as well as since July first, nineteen hundred and fifteen. Title to the land so taken shall thereupon vest in the town, subject to the right of redemption. Such title shall, until redemption or until the right of redemption is foreclosed as hereinafter provided, be held as security for the repayment of said taxes with all intervening costs, terms imposed for redemption and charges, with interest thereon, and the premises so taken, 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 taken.

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In this chapter (40 sections)
  1. 60-37A · Sales, etc., that cannot be legally made; statements by…
  2. 60-37B · Certification of amounts necessary for taking land under Sec.…
  3. 60-38 · Mortgagees; notice requiring demand for payment
  4. 60-39 · Service of tax notice; designating place
  5. 60-40 · Notice of sale; contents
  6. 60-41 · Description in case of change of local name
  7. 60-42 · Notice of sale; posting
  8. 60-43 · Conduct of sale, etc.
  9. 60-44 · Adjournment
  10. 60-45 · Collector's deed; contents; effect
  11. 60-46 · Defective titles; reimbursement of purchasers; reassessment
  12. 60-47 · Tax title owners; filing required statements
  13. 60-48 · Insufficient bids; municipality as purchaser; collector's duties
  14. 60-49 · Purchase price unpaid; validity of sale
  15. 60-50 · Municipalities as purchasers; deeds; tax title accounts;…
  16. 60-50A · Municipalities; land held under tax sales; protecting interests
  17. 60-50B · Municipalities; foreclosure proceedings; appropriations
  18. 60-51 · Several parcels of small value; sale together
  19. 60-52 · Management and sale of land acquired for taxes
  20. 60-53 · Taking for taxes; notice
  21. 60-54 · Instrument of taking; form; contents; effect
  22. 60-55 · Fees for taking
  23. 60-56 · Taking in name of one of several owners; extent of taking
  24. 60-57 · Affidavit of collector, etc.; evidence
  25. 60-57A · Payment by check or electronic funds transfer not duly paid;…
  26. 60-58 · Payments by mortgagee; addition to debt
  27. 60-59 · Payments by mortgagors or mortgagees
  28. 60-60 · Payments by other than fee owners
  29. 60-61 · Taxes subsequent to sale or taking
  30. 60-61A · Lands subject to tax titles held by municipalities; taking for…
  31. 60-62 · Land taken or sold for taxes; redemption
  32. 60-62A · Municipalities; payment agreements
  33. 60-63 · Payments to treasurer instead of purchaser; certificate of…
  34. 60-64 · Absolute title after foreclosure; right to receive excess equity
  35. 60-64A · Sale or retention of property following judgment foreclosing…
  36. 60-65 · Rights of redemption; petition for foreclosure; legal fees
  37. 60-66 · Title examinations; notice
  38. 60-67 · Default
  39. 60-68 · Answer; offer of redemption; hearing
  40. 60-69 · Decree barring redemption; vacating decree; petition
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