Massachusetts General Laws (Tax)

Mass. Gen. Laws ch. 60, § 61A

Lands subject to tax titles held by municipalities; taking for nonpayment of taxes

Official textmalegislature.gov

Section 61A. Anything contained in section sixty-one to the contrary notwithstanding, if a tax is a lien on land only part of which is subject to a tax title or tax titles held by the town or part of which is subject to a tax title held by the town and the remainder of which is subject to another tax title or tax titles held by the town, the tax shall not be certified as provided in section sixty-one; but the collector shall take the land for the nonpayment of the tax as if no part of such land were subject to a tax title held by the town, except that the notice prior to the taking and the instrument of taking shall, after describing the land, state:—''A portion or all of this land is subject to a tax title or tax titles held by the Town [or City] of ''. The tax title account set up for the tax title resulting from such a taking and the tax title account set up for the prior tax title or tax titles shall be cross-referenced by the treasurer; and no tax title the account for which is so cross-referenced shall be assigned by the town.

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In this chapter (40 sections)
  1. 60-45 · Collector's deed; contents; effect
  2. 60-46 · Defective titles; reimbursement of purchasers; reassessment
  3. 60-47 · Tax title owners; filing required statements
  4. 60-48 · Insufficient bids; municipality as purchaser; collector's duties
  5. 60-49 · Purchase price unpaid; validity of sale
  6. 60-50 · Municipalities as purchasers; deeds; tax title accounts;…
  7. 60-50A · Municipalities; land held under tax sales; protecting interests
  8. 60-50B · Municipalities; foreclosure proceedings; appropriations
  9. 60-51 · Several parcels of small value; sale together
  10. 60-52 · Management and sale of land acquired for taxes
  11. 60-53 · Taking for taxes; notice
  12. 60-54 · Instrument of taking; form; contents; effect
  13. 60-55 · Fees for taking
  14. 60-56 · Taking in name of one of several owners; extent of taking
  15. 60-57 · Affidavit of collector, etc.; evidence
  16. 60-57A · Payment by check or electronic funds transfer not duly paid;…
  17. 60-58 · Payments by mortgagee; addition to debt
  18. 60-59 · Payments by mortgagors or mortgagees
  19. 60-60 · Payments by other than fee owners
  20. 60-61 · Taxes subsequent to sale or taking
  21. 60-61A · Lands subject to tax titles held by municipalities; taking for…
  22. 60-62 · Land taken or sold for taxes; redemption
  23. 60-62A · Municipalities; payment agreements
  24. 60-63 · Payments to treasurer instead of purchaser; certificate of…
  25. 60-64 · Absolute title after foreclosure; right to receive excess equity
  26. 60-64A · Sale or retention of property following judgment foreclosing…
  27. 60-65 · Rights of redemption; petition for foreclosure; legal fees
  28. 60-66 · Title examinations; notice
  29. 60-67 · Default
  30. 60-68 · Answer; offer of redemption; hearing
  31. 60-69 · Decree barring redemption; vacating decree; petition
  32. 60-69A · Vacating, reversing or modifying decree of foreclosure
  33. 60-70 · Validity of title; questioning; decree of court
  34. 60-71 · Jury trials; waiver; framing issues
  35. 60-72 · Questions of law reported
  36. 60-73 · Costs and fees; deposit by petitioner
  37. 60-74 · Repealed, 1973, 515, Sec. 1
  38. 60-75 · Practice and procedure
  39. 60-76 · Jurisdiction of land court; petition for redemption
  40. 60-76A · Partial redemption; divided lands
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