Massachusetts § 57A Unpaid taxes not in excess of one hundred dollars; interest

Massachusetts Statutes

§ 57A — Unpaid taxes not in excess of one hundred dollars; interest

Massachusetts § 57A

Part IADMINISTRATION OF THE GOVERNMENT

Title IXTAXATION

Ch. 59ASSESSMENT OF LOCAL TAXES

This text of Massachusetts § 57A (Unpaid taxes not in excess of one hundred dollars; interest) is published on Counsel Stack Legal Research, covering Massachusetts primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook

Mass. Gen. Laws ch. 59, § 57A (2026).

Text

[Text of section effective for taxes or excises assessed for fiscal years beginning on or after July 1, 2017. See 2016, 218, Sec. 248.]

Section 57A. In any city or town that accepts this section, notwithstanding sections 23D, 57 or 57C, a notice of preliminary tax or actual tax bill for real estate or personal property taxes, in an amount not in excess of $100, shall be due and payable in 1 installment and if unpaid after the day the first installment of the notice of preliminary tax or actual tax bill for the year is due, shall be subject to interest at the same rate and from the same date as any delinquent preliminary or actual tax first installment.

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[Text of section effective for taxes or excises assessed for fiscal years beginning on or after July 1, 2017. See 2016, 218, Sec. 248.]

Section 57A. In any city or town that accepts this section, notwithstanding sections 23D, 57 or 57C, a notice of preliminary tax or actual tax bill for real estate or personal property taxes, in an amount not in excess of $100, shall be due and payable in 1 installment and if unpaid after the day the first installment of the notice of preliminary tax or actual tax bill for the year is due, shall be subject to interest at the same rate and from the same date as any delinquent preliminary or actual tax first installment.

Nearby Sections

4

§ 57

Bills for taxes; due date; interest; amounts overdue; date of delivery for payment

§ 57A

Unpaid taxes not in excess of one hundred dollars; interest

§ 57C

Preliminary tax for real estate and personal property; notice; installment payments; date of delivery of payments

§ 57D

Affidavit of address

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Bluebook (online)

Massachusetts § 57A, Counsel Stack Legal Research, https://law.counselstack.com/statute/ma/59/57A.