Massachusetts General Laws (Tax)

Mass. Gen. Laws ch. 60, § 76A

Partial redemption; divided lands

Official textmalegislature.gov

Section 76A. If real estate has been divided by sale, mortgage, upon a petition for partition or otherwise and such division has been duly recorded in the registry of deeds, and such real estate has been taken or sold for failure to pay a tax assessed on it as a whole, the land court, upon petition by the owner or mortgagee of any portion thereof, may, after notice to all other persons interested in any portion of such real estate, permit the petitioner to redeem the portion in which he is interested, in the manner provided by section seventy-six, upon such terms as it may deem just and equitable both toward the petitioner and toward such other persons.

If the plat of a proposed subdivision of land taken or sold for failure to pay a tax assessed on it as a whole, in any city or town having a planning board established under section eighty-one A of chapter forty-one, or in any other city or town which has a board of survey and has accepted the subdivision control law, has been approved by such planning board or board of survey and such approval has been filed in the office of such planning board or board of survey, or if, in any other city or town, the plan of a proposed subdivision of land so taken or sold has been duly recorded in the registry of deeds, the land court, upon petition by the owner or mortgagee of the whole of the land or any portion thereof for redemption of any subdivision thereof, may, after notice to all other persons interested in such land, permit the petitioner to redeem such subdivision, in the manner provided by section seventy-six, upon such terms as it may deem just and equitable both toward the petitioner and toward such other persons, provided it finds that such redemption will not adversely affect the interests of the city or town in which such land is situated. Such redemption may be permitted whether the approval of the plat or the recording of the plan was before or after said tax taking or sale.

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In this chapter (40 sections)
  1. 60-61 · Taxes subsequent to sale or taking
  2. 60-61A · Lands subject to tax titles held by municipalities; taking for…
  3. 60-62 · Land taken or sold for taxes; redemption
  4. 60-62A · Municipalities; payment agreements
  5. 60-63 · Payments to treasurer instead of purchaser; certificate of…
  6. 60-64 · Absolute title after foreclosure; right to receive excess equity
  7. 60-64A · Sale or retention of property following judgment foreclosing…
  8. 60-65 · Rights of redemption; petition for foreclosure; legal fees
  9. 60-66 · Title examinations; notice
  10. 60-67 · Default
  11. 60-68 · Answer; offer of redemption; hearing
  12. 60-69 · Decree barring redemption; vacating decree; petition
  13. 60-69A · Vacating, reversing or modifying decree of foreclosure
  14. 60-70 · Validity of title; questioning; decree of court
  15. 60-71 · Jury trials; waiver; framing issues
  16. 60-72 · Questions of law reported
  17. 60-73 · Costs and fees; deposit by petitioner
  18. 60-74 · Repealed, 1973, 515, Sec. 1
  19. 60-75 · Practice and procedure
  20. 60-76 · Jurisdiction of land court; petition for redemption
  21. 60-76A · Partial redemption; divided lands
  22. 60-76B · Errors or irregularities in water, sewer use or municipal…
  23. 60-76C · Tax titles held by towns; notice of assignments, redemptions…
  24. 60-77 · Foreclosure by municipalities; tax titles; covenants calling…
  25. 60-77A · Sale by municipalities; land acquired through foreclosure;…
  26. 60-77B · Management, sale, or lease by municipalities; land acquired…
  27. 60-77C · Deeds accepted by municipalities in lieu of foreclosure; taxes
  28. 60-78 · Repealed, 1936, 194
  29. 60-79 · Sale without foreclosure; inquiries
  30. 60-80 · Lack of or inadequate bids; sales without foreclosure
  31. 60-80A · Title to land conveyed under Sec. 79 or Sec. 80; questioning…
  32. 60-80B · Title acquired under Sec. 79 or Sec. 80; petition to…
  33. 60-80C · Title to land conveyed under Sec. 79 or Sec. 80; curing defects
  34. 60-81 · Repealed, 1925, 241, Sec. 8
  35. 60-81A · Land with unoccupied buildings; inspection; abandonment;…
  36. 60-81B · Purchase of land or taking of land for nonpayment of taxes…
  37. 60-82 · Notice to holder of invalid tax title; release of interest
  38. 60-83 · Failure to release interest; recording affidavit of notice by…
  39. 60-84 · Reassessment or collection of taxes where title invalid;…
  40. 60-84A · Certificates of invalidity; refunds to tax holders
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