Massachusetts General Laws (Tax)

Mass. Gen. Laws ch. 60, § 63

Payments to treasurer instead of purchaser; certificate of release

Official textmalegislature.gov

Section 63. The treasurer shall receive money paid to him instead of the purchaser or assignee of a tax title, if the amount tendered equals the amount stated in the instrument of assignment or collector's deed plus additional interest at the rate stated in section 62 from the date of sale or assignment to the date the treasurer receives such payment, and give to the person paying it a certificate specifying the amount paid, the name of the person to whom and the real estate on which the tax was originally assessed, and the registry of deeds and the book and page of the records therein where the collector's deed or evidence of taking and the instrument of assignment, if any, is recorded; and the recording of the certificate in said registry shall extinguish all right and title acquired under the collector's deed or evidence of taking. The treasurer shall forthwith pay over all money so paid, to the person entitled thereto as determined by him, except that he shall retain $10 for the use of the town and shall account to it therefor.

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In this chapter (40 sections)
  1. 60-48 · Insufficient bids; municipality as purchaser; collector's duties
  2. 60-49 · Purchase price unpaid; validity of sale
  3. 60-50 · Municipalities as purchasers; deeds; tax title accounts;…
  4. 60-50A · Municipalities; land held under tax sales; protecting interests
  5. 60-50B · Municipalities; foreclosure proceedings; appropriations
  6. 60-51 · Several parcels of small value; sale together
  7. 60-52 · Management and sale of land acquired for taxes
  8. 60-53 · Taking for taxes; notice
  9. 60-54 · Instrument of taking; form; contents; effect
  10. 60-55 · Fees for taking
  11. 60-56 · Taking in name of one of several owners; extent of taking
  12. 60-57 · Affidavit of collector, etc.; evidence
  13. 60-57A · Payment by check or electronic funds transfer not duly paid;…
  14. 60-58 · Payments by mortgagee; addition to debt
  15. 60-59 · Payments by mortgagors or mortgagees
  16. 60-60 · Payments by other than fee owners
  17. 60-61 · Taxes subsequent to sale or taking
  18. 60-61A · Lands subject to tax titles held by municipalities; taking for…
  19. 60-62 · Land taken or sold for taxes; redemption
  20. 60-62A · Municipalities; payment agreements
  21. 60-63 · Payments to treasurer instead of purchaser; certificate of…
  22. 60-64 · Absolute title after foreclosure; right to receive excess equity
  23. 60-64A · Sale or retention of property following judgment foreclosing…
  24. 60-65 · Rights of redemption; petition for foreclosure; legal fees
  25. 60-66 · Title examinations; notice
  26. 60-67 · Default
  27. 60-68 · Answer; offer of redemption; hearing
  28. 60-69 · Decree barring redemption; vacating decree; petition
  29. 60-69A · Vacating, reversing or modifying decree of foreclosure
  30. 60-70 · Validity of title; questioning; decree of court
  31. 60-71 · Jury trials; waiver; framing issues
  32. 60-72 · Questions of law reported
  33. 60-73 · Costs and fees; deposit by petitioner
  34. 60-74 · Repealed, 1973, 515, Sec. 1
  35. 60-75 · Practice and procedure
  36. 60-76 · Jurisdiction of land court; petition for redemption
  37. 60-76A · Partial redemption; divided lands
  38. 60-76B · Errors or irregularities in water, sewer use or municipal…
  39. 60-76C · Tax titles held by towns; notice of assignments, redemptions…
  40. 60-77 · Foreclosure by municipalities; tax titles; covenants calling…
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