Massachusetts § 78 Collection of reassessed taxes

Massachusetts Statutes

§ 78 — Collection of reassessed taxes

Massachusetts § 78

Part IADMINISTRATION OF THE GOVERNMENT

Title IXTAXATION

Ch. 59ASSESSMENT OF LOCAL TAXES

This text of Massachusetts § 78 (Collection of reassessed taxes) 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, § 78 (2026).

Text

Section 78. Taxes reassessed under section seventy-seven shall be committed to, and collected and paid over by, the collector for the time being, in the same manner as other taxes, except that the name of the person to whom they were originally assessed shall be stated in the tax list; and the bond of such collector shall apply to such reassessed taxes. Taxes so reassessed shall bear interest as provided in section fifty-seven with respect to real estate and personal property taxes generally.

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Section 78. Taxes reassessed under section seventy-seven shall be committed to, and collected and paid over by, the collector for the time being, in the same manner as other taxes, except that the name of the person to whom they were originally assessed shall be stated in the tax list; and the bond of such collector shall apply to such reassessed taxes. Taxes so reassessed shall bear interest as provided in section fifty-seven with respect to real estate and personal property taxes generally.

Nearby Sections

2

§ 78

Collection of reassessed taxes

§ 78A

Real estate divided after assessment; apportionment of tax

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Massachusetts § 78, Counsel Stack Legal Research, https://law.counselstack.com/statute/ma/59/78.