Massachusetts General Laws (Tax)
Mass. Gen. Laws ch. 60, § 61A
Lands subject to tax titles held by municipalities; taking for nonpayment of taxes
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)
- 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
- 60-56 · Taking in name of one of several owners; extent of taking
- 60-57 · Affidavit of collector, etc.; evidence
- 60-57A · Payment by check or electronic funds transfer not duly paid;…
- 60-58 · Payments by mortgagee; addition to debt
- 60-59 · Payments by mortgagors or mortgagees
- 60-60 · Payments by other than fee owners
- 60-61 · Taxes subsequent to sale or taking
- 60-61A · Lands subject to tax titles held by municipalities; taking for…
- 60-62 · Land taken or sold for taxes; redemption
- 60-62A · Municipalities; payment agreements
- 60-63 · Payments to treasurer instead of purchaser; certificate of…
- 60-64 · Absolute title after foreclosure; right to receive excess equity
- 60-64A · Sale or retention of property following judgment foreclosing…
- 60-65 · Rights of redemption; petition for foreclosure; legal fees
- 60-66 · Title examinations; notice
- 60-67 · Default
- 60-68 · Answer; offer of redemption; hearing
- 60-69 · Decree barring redemption; vacating decree; petition
- 60-69A · Vacating, reversing or modifying decree of foreclosure
- 60-70 · Validity of title; questioning; decree of court
- 60-71 · Jury trials; waiver; framing issues
- 60-72 · Questions of law reported
- 60-73 · Costs and fees; deposit by petitioner
- 60-74 · Repealed, 1973, 515, Sec. 1
- 60-75 · Practice and procedure
- 60-76 · Jurisdiction of land court; petition for redemption
- 60-76A · Partial redemption; divided lands