§ 53 — Taking for taxes; notice

Massachusetts § 53

• Jurisdiction: Massachusetts
• Part I: ADMINISTRATION OF THE GOVERNMENT
• Title IX: TAXATION
• Ch. 60: COLLECTION OF LOCAL TAXES

Text

[ First paragraph effective until November 1, 2024. For text effective November 1, 2024, see below.]Section 53. If a tax on land is not paid within fourteen days after demand therefor and remains unpaid at the date of taking, the collector may take such land for the town, first giving fourteen days' notice of his intention to exercise such power of taking, which notice may be served in the manner required by law for the service of subpoenas on witnesses in civil cases or may be published, and shall conform to the requirements of section forty. He shall also, fourteen days before the taking, post a notice so conforming in two or more convenient and public places.[ First paragraph as amended by 2024, 140, Secs. 85 and 86 effective November 1, 2024. See 2024, 140, Sec. 250. For text effective until November 1, 2024, see above.]If a tax on land is not paid within fourteen days after demand therefor and remains unpaid at the date of taking, the collector may take such land for the town, first giving fourteen days' notice of his intention to exercise such power of taking; provided, however, that where the land is Class one, residential property, as defined in section 2A of chapter 59, such notice shall: (i) be mailed to the taxpayer at their last known residence and usual place of abode or place of business; (ii) be posted upon the Class one, residential property; and (iii) be published on the town or city website; provided further, that for any properties not Class one, residential the notice may be served in the manner required by law for the service of subpoenas on witnesses in civil cases or may be published, and shall conform to the requirements of section forty. He shall also, fourteen days before the taking, post a notice so conforming in two or more convenient and public places. A notice provided pursuant to this section shall be 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 the notice affects important legal rights and should be translated immediately.Whenever the collector of taxes of a city or town shall have taken land therein he may, in the name and on behalf of said city or town, take immediate possession of such land and, until the tax title so acquired is redeemed, collect the rent and other income from such land, which rent and income, after the payment therefrom of all necessary expenses in the care, repair and management of such land, shall be applied on account of the taxes, assessments, rates, charges, interest and costs due said city or town on said land, with any balance remaining being paid to the person otherwise entitled thereto. Upon petition of any person having a right to redeem such tax title, the superior court for the county within which the land lies, if it adjudges justice and the circumstances so warrant, may, upon such terms as it shall deem equitable, enjoin a taking of possession under this section or command the surrender of a possession taken.Neither said city or town nor any of its officers, agents or employees shall be liable or accountable to the owner or to any other person having an interest in such land for failure to collect rent or other income therefrom; and neither said city or town nor any of its officers, agents or employees shall be liable for injury or damage caused by the possession of land under the section to such land or to the person or property of any person.[ Paragraph added by 2024, 140, Sec. 87 effective November 1, 2024. See 2024, 140, Sec. 250.]Where the land is Class one, residential property as defined in section 2A of chapter 59 all notices sent pursuant to this section shall include a uniform notice prepared by the department of revenue, together with a notice in the 7 most common languages in the commonwealth, that this notice affects important legal rights and should be translated immediately. Such notice shall state in language understandable by a least sophisticated consumer:(i) what taxes or other municipal costs remain unpaid;(ii) the taxpayer's right to redeem full ownership of the property and the components of the amount required to redeem the property;(iii) that a complaint to foreclose the tax title may be filed on or after a specific date;(iv) that the tax title may be sold to a purchaser of tax receivables;(v) that if a complaint to foreclose the tax title is filed and the owner does not respond by filing an answer, the court may enter an order defaulting the owner;(vi) that if a complaint to foreclose the tax title is filed, the owner may respond by filing an answer that requests that the court set the terms by which the owner may redeem the property;(vii) that if the property is not redeemed, the town or purchaser is entitled to receive a judgment from the land court that transfers title of the property to the town or purchaser and permanently eliminates any title rights the owner has in the property; and(viii) that following a foreclosure of the property, the former owner shall be entitled to any excess equity in the property, upon written request to the municipality or purchaser of tax receivables, pursuant to section 64A.