§ 16 — Demand for payment of tax prior to sale of land, distraining of goods or arrest; statement of amount

[ Text of section effective until November 1, 2024. For text effective November 1, 2024, see below.]Section 16. The collector shall, before selling the land of a resident, or non-resident, or distraining the goods of any person, or arresting him for his tax, serve on him a statement of the amount thereof with a demand for its payment. If two or more parcels of land are assessed in the name of a resident, or non-resident, the statement of the aggregate amount of the taxes thereon may be made in one demand. Such demand may also include taxes due on account of tangible personal property and any motor vehicle excise tax. If the heirs of a deceased person, co-partners or two or more persons are jointly assessed, service need be made on only one of them. Such demand for the tax upon land may be made upon the person occupying the same on January first of the year in which the tax is assessed. No demand need be made on a mortgagee, unless he has given notice under section thirty-eight, in which case no demand need be made on the owner or occupant. Demand shall be made by the collector by mailing the same to the last or usual place of business or abode, or to the address best known to him, and failure to receive the same shall not invalidate a tax or any proceedings for the enforcement or collection of the same.Chapter 60: Section 16. Demand for payment of tax prior to sale of land or distraining of goods; statement of amount[ Text of section as amended by 2024, 140, Sec. 82 effective November 1, 2024. See 2024, 140, Sec. 250. For text effective until November 1, 2024, see above.]Section 16. The collector shall, before selling the land of a resident or non-resident or distraining the goods of any person, serve on the person a statement of the amount thereof with a demand for its payment. If 2 or more parcels of land are assessed in the name of a resident, or non-resident, the statement of the aggregate amount of the taxes thereon may be made in 1 demand. Such demand may also include taxes due on account of tangible personal property and any motor vehicle excise tax. If the heirs of a deceased person, co-partners or 2 or more persons are jointly assessed, service shall be required for only 1 of the persons. Such demand for the tax upon land may be made upon the person occupying the same on January first of the year in which the tax is assessed. No demand shall be required to be made on a mortgagee, unless the mortgagee has given notice under section 38, in which case no demand shall be required to be made on the owner or occupant. Demand shall be made by the collector by mailing the same to the taxpayer at taxpayer's last known residence and usual place of abode or place of business or to the address best known by the collector; provided, however, that failure to receive the demand notice shall not invalidate a tax or any proceedings for the enforcement or collection of the same; provided further, that if the land is Class one, residential property, as defined in section 2A of chapter 59, the demand shall include a uniform notice prepared by the department of revenue, in language understandable by a least sophisticated consumer, together with a notice in the 7 most commonly spoken languages in the commonwealth that this notice affects important legal rights and should be translated immediately, and providing clear notice that the nonpayment of property taxes can result in the taking of the property and that the property owner may be eligible for exemptions, abatements and tax deferrals and other assistance and should contact the local assessor's office, together with the address, telephone number, email address, if available, and internet address for further information.