Massachusetts General Laws (Tax)

Mass. Gen. Laws ch. 62C, § 61

Record of sales and redemptions of real property

Official textmalegislature.gov

Section 61. The commissioner shall keep a record of all sales of real property under section fifty-six and of all redemptions of such property. The record shall set forth the tax for which any such sale was made, the dates of seizure and sale, the name of the party assessed and all proceedings in making such sale, the amount of expenses, the names of the purchasers and the date of the deed. A copy of such record, or any part thereof, certified by the commissioner shall be the evidence in any court of the truth of the facts therein stated.

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In this chapter (40 sections)
  1. 62C-45B · Declarations of estimated tax and estimated tax payments;…
  2. 62C-46 · Powers and remedies of commissioner for collection of taxes;…
  3. 62C-47 · Action of contract for unpaid taxes
  4. 62C-47A · Licenses and certificates of authority issued by governmental…
  5. 62C-47B · Driver's license, permit, right to operate or certificate of…
  6. 62C-48 · Liability of lessee for tax due from lessor
  7. 62C-49 · Information for collection of taxes; injunction
  8. 62C-49A · Certification of compliance with tax laws as prerequisite to…
  9. 62C-50 · Liens upon property for nonpayment of taxes
  10. 62C-51 · Sale or transfer of corporate assets; procedure
  11. 62C-52 · Waiver of lien; certificate showing good standing; fees
  12. 62C-53 · Levy upon property for payment of tax
  13. 62C-54 · Surrender of property or discharge of obligation; exceptions;…
  14. 62C-55 · Books or records relating to property subject to levy
  15. 62C-55A · Exempt property
  16. 62C-56 · Seizure of property; notice; sale
  17. 62C-57 · Disposition of hard to keep property; notice to owner; public…
  18. 62C-58 · Redemption of property
  19. 62C-59 · Certificates of sale; execution of deeds
  20. 62C-60 · Effect of certificates of sale and deeds
  21. 62C-61 · Record of sales and redemptions of real property
  22. 62C-62 · Expenses of levy and sale
  23. 62C-63 · Disposition of money realized under Secs. 53 through 64
  24. 62C-64 · Release of levy; return of wrongfully levied property
  25. 62C-65 · Time for collection of taxes; bankruptcy cases
  26. 62C-66 · Bonds of licensees and registrants subject to chapters 64A to…
  27. 62C-67 · Licenses and registration certificates of taxpayers under…
  28. 62C-67A · Shows; registration certificates
  29. 62C-67B · Reciprocal agreements with other states for payment of sales…
  30. 62C-67C · Revision of procedures for issuance, acceptance and…
  31. 62C-67D · Biotechnology or medical device manufacturing companies; jobs…
  32. 62C-68 · Suspension or revocation of license or registration; appeal;…
  33. 62C-69 · Destruction of certain copies, returns, statements or documents
  34. 62C-70 · Testimony and proofs under oath taken by commissioner;…
  35. 62C-71 · Notice under this chapter
  36. 62C-72 · Person defined
  37. 62C-73 · Tax evasion, failure to collect or pay tax, keep records or…
  38. 62C-74 · Disclosure of information by tax preparer
  39. 62C-75 · False statements by taxpayers subject to Secs. 11 and 30;…
  40. 62C-76 · Failure to possess license or registration as required by…
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