Massachusetts General Laws (Tax)
Mass. Gen. Laws ch. 60, § 76B
Errors or irregularities in water, sewer use or municipal light rates and charges
Section 76B. Errors or irregularities in respect to water, sewer use or municipal light rates and charges included in a tax title account, including interest and costs, or in the proceedings relating thereto, shall not render invalid a tax title otherwise valid; but in proceedings under sections sixty-four to seventy-six A, inclusive, such errors or irregularities shall be taken into consideration in fixing the terms of redemption, whether upon petition for foreclosure or for redemption, and the court shall specifically indicate in any decree fixing the terms of redemption any amounts excluded from the account by reason of such errors or irregularities. The city or town in which the land lies shall pay to a person holding such a tax title the amounts so indicated, with interest at the rate of six per cent per annum from the date of redemption and, if the city or town fails to make such payment within three months after written demand therefor made upon the city or town treasurer, such person may recover the same in an action of contract brought against the city or town within one year after the date of redemption. The city or town treasurer shall notify the board or officer in charge of the water, sewer or municipal light department of the amount so excluded by court decree.
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In this chapter (40 sections)
- 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- 60-74 · Repealed, 1973, 515, Sec. 1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
- 60-76B · Errors or irregularities in water, sewer use or municipal…
- 60-76C · Tax titles held by towns; notice of assignments, redemptions…
- 60-77 · Foreclosure by municipalities; tax titles; covenants calling…
- 60-77A · Sale by municipalities; land acquired through foreclosure;…
- 60-77B · Management, sale, or lease by municipalities; land acquired…
- 60-77C · Deeds accepted by municipalities in lieu of foreclosure; taxes
- 60-78 · Repealed, 1936, 194
- 60-79 · Sale without foreclosure; inquiries
- 60-80 · Lack of or inadequate bids; sales without foreclosure
- 60-80A · Title to land conveyed under Sec. 79 or Sec. 80; questioning…
- 60-80B · Title acquired under Sec. 79 or Sec. 80; petition to…
- 60-80C · Title to land conveyed under Sec. 79 or Sec. 80; curing defects
- 60-81 · Repealed, 1925, 241, Sec. 8
- 60-81A · Land with unoccupied buildings; inspection; abandonment;…
- 60-81B · Purchase of land or taking of land for nonpayment of taxes…
- 60-82 · Notice to holder of invalid tax title; release of interest
- 60-83 · Failure to release interest; recording affidavit of notice by…
- 60-84 · Reassessment or collection of taxes where title invalid;…
- 60-84A · Certificates of invalidity; refunds to tax holders
- 60-85 · Taxes paid by co-tenants; lien on co-tenants' interest