Massachusetts General Laws (Tax)

Mass. Gen. Laws ch. 60, § 86

Enforcement of lien of co-tenant

Official textmalegislature.gov

Section 86. Such lien may be enforced in the manner provided in chapter two hundred and fifty-four for enforcing liens on buildings and land under written contracts for the erection, alteration, repair or removal of buildings or structures; but shall be dissolved, unless the person desiring to avail himself thereof, or some one in his behalf, subscribes and makes oath to a certificate setting forth a description, sufficiently accurate for identification, of the property intended to be covered by the lien, the names of the several co-tenants and the interest of each therein, the amount of the tax paid, and the amount due from each co-tenant, and within thirty days after the day of payment of said tax records such certificate in the registry of deeds, and unless a bill in equity to enforce the lien is commenced within sixty days after the date of recording said certificate. Such lien shall have priority over all liens and encumbrances arising after the filing of the certificate required by this section, but shall not be valid against a mortgage actually existing and duly recorded prior to the recording of said certificate, or against any lien existing under section one or section three of chapter two hundred and fifty-four prior to the filing of the certificate. No person except the co-tenant who paid the tax, or a person claiming by, through or under him, shall be made a party plaintiff in a bill brought under this section.

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In this chapter (40 sections)
  1. 60-76B · Errors or irregularities in water, sewer use or municipal…
  2. 60-76C · Tax titles held by towns; notice of assignments, redemptions…
  3. 60-77 · Foreclosure by municipalities; tax titles; covenants calling…
  4. 60-77A · Sale by municipalities; land acquired through foreclosure;…
  5. 60-77B · Management, sale, or lease by municipalities; land acquired…
  6. 60-77C · Deeds accepted by municipalities in lieu of foreclosure; taxes
  7. 60-78 · Repealed, 1936, 194
  8. 60-79 · Sale without foreclosure; inquiries
  9. 60-80 · Lack of or inadequate bids; sales without foreclosure
  10. 60-80A · Title to land conveyed under Sec. 79 or Sec. 80; questioning…
  11. 60-80B · Title acquired under Sec. 79 or Sec. 80; petition to…
  12. 60-80C · Title to land conveyed under Sec. 79 or Sec. 80; curing defects
  13. 60-81 · Repealed, 1925, 241, Sec. 8
  14. 60-81A · Land with unoccupied buildings; inspection; abandonment;…
  15. 60-81B · Purchase of land or taking of land for nonpayment of taxes…
  16. 60-82 · Notice to holder of invalid tax title; release of interest
  17. 60-83 · Failure to release interest; recording affidavit of notice by…
  18. 60-84 · Reassessment or collection of taxes where title invalid;…
  19. 60-84A · Certificates of invalidity; refunds to tax holders
  20. 60-85 · Taxes paid by co-tenants; lien on co-tenants' interest
  21. 60-86 · Enforcement of lien of co-tenant
  22. 60-87 · Directions to collectors; ordinances or by-laws
  23. 60-88 · Tax lists and warrants; posting by sheriff or deputies
  24. 60-89 · Fees of sheriff for collecting taxes
  25. 60-90 · Treasurer as collector; warrants
  26. 60-91 · Foreign corporation; non-resident; failure to pay taxes;…
  27. 60-92 · Deputy collectors; appointment and removal; bookkeeping;…
  28. 60-93 · Money due taxpayer from municipalities; withholding for…
  29. 60-94 · Accounts and receipts of collectors; exhibiting on request of…
  30. 60-95 · Credits and payments to collectors
  31. 60-96 · Removal of collectors
  32. 60-97 · Accounts, records, etc., of collectors; audits; deposit with…
  33. 60-98 · Back taxes; actions to recover
  34. 60-99 · Collectors; failure to exhibit accounts or receipts
  35. 60-100 · Collectors; failure to turn over accounts
  36. 60-101 · Violations of Sec. 12
  37. 60-102 · Collectors; violations of Sec. 2 or Sec. 8
  38. 60-103 · Failure to aid collector
  39. 60-104 · Exorbitant redemption charges
  40. 60-105 · Forms
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