Massachusetts § 89 Fees of sheriff for collecting taxes

Massachusetts Statutes

§ 89 — Fees of sheriff for collecting taxes

Massachusetts § 89

Part IADMINISTRATION OF THE GOVERNMENT

Title IXTAXATION

Ch. 60COLLECTION OF LOCAL TAXES

This text of Massachusetts § 89 (Fees of sheriff for collecting 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. 60, § 89 (2026).

Text

Section 89. If a person pays his tax within said thirty days, the officer shall receive from him for his fees five per cent on the sum assessed; but if a tax remains unpaid after said thirty days, he shall collect it by distress or imprisonment, or by sale of land as a collector would do. The officer may also levy his fees for service and travel in the collection of each person's tax, as in other cases of distress and commitment, or sale of land.

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Section 89. If a person pays his tax within said thirty days, the officer shall receive from him for his fees five per cent on the sum assessed; but if a tax remains unpaid after said thirty days, he shall collect it by distress or imprisonment, or by sale of land as a collector would do. The officer may also levy his fees for service and travel in the collection of each person's tax, as in other cases of distress and commitment, or sale of land.

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Massachusetts § 89, Counsel Stack Legal Research, https://law.counselstack.com/statute/ma/60/89.