Massachusetts General Laws (Tax)
Mass. Gen. Laws ch. 60, § 8
Collector's books as municipal property; open to examination
Section 8. All books kept by the collector, which shall be approved as to form by the commissioner, shall be furnished by, and be the property of, the town, and shall be at all reasonable times open to examination by the auditor of such town or any other agent thereof duly authorized therefor. The collector shall, on demand by the mayor, aldermen or selectmen, exhibit to them or to any persons whom they designate, at any time during ordinary business hours, the books, accounts and vouchers relating to taxes committed to him for collection and to his receipts and payments on account of taxes; and they, or the persons designated by them, shall have full opportunity to examine said books, accounts and vouchers, and to make copies and extracts therefrom.
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In this chapter (40 sections)
- 60-1 · Definitions
- 60-2 · Collection; payment over; returns; abatement
- 60-2A · Banks designated to receive tax payments; agreements
- 60-2B · Municipal taxes; collection services; agreements; compensation;…
- 60-2C · Assignment or transfer of tax receivables; conditions of sale;…
- 60-3 · Tax bills; notices; affidavits of sending
- 60-3A · Form of bill or notice; electronic format; notices for rates of…
- 60-3B · Repealed, 2016, 218, Sec. 158
- 60-3C · City or town scholarship fund; donation; deposits; distribution
- 60-3D · City or town aid to elderly and disabled taxation fund;…
- 60-3E · Application of partial payments
- 60-3F · Voluntary donation to municipal veterans assistance fund by…
- 60-4-5 · Repealed, 1963, 160, Sec. 26
- 60-6 · Books or electronically prepared records containing tax lists;…
- 60-7 · Cash books
- 60-8 · Collector's books as municipal property; open to examination
- 60-9 · Repealed, 1976, 451
- 60-10-11 · Repealed, 1923, 128, Sec. 2
- 60-12 · Custody of books, etc.; demand
- 60-13 · Necessity and duty to give bond
- 60-14 · Special collector; bond
- 60-15 · Fees of collector
- 60-15A · Repealed, 1963, 160, Sec. 27
- 60-15B · Tax title collection revolving fund
- 60-16 · Demand for payment of tax prior to sale of land or distraining…
- 60-17 · Unpaid taxes; collection
- 60-18 · Repealed, 1932, 54, Sec. 1
- 60-19 · Special warrant for distress or imprisonment without demand,…
- 60-20 · Certificate of abatement
- 60-21 · Error in name of person; collection from intended persons
- 60-22 · Partial payments
- 60-22A · Separate tax bills or notices; partial payments on account;…
- 60-23 · Filing certificates; releasing liens, etc.
- 60-23A · Certificate of liens; fee schedule; acceptance of section…
- 60-23B · Certificate of liens; fee schedule
- 60-24 · Levy by distress or seizure and sale; exemptions
- 60-25 · Detention of goods distrained; notice; sale
- 60-26 · Adjournment; notice
- 60-27 · Levy of tax on land by distress of stock and produce
- 60-28 · Accounting for surplus