Massachusetts Statutes
§ 58 — Redemption of property
Massachusetts·Part I ADMINISTRATION OF THE GOVERNMENT·Title IX TAXATION·Ch. 62C ADMINISTRATIVE PROVISIONS RELATIVE TO STATE TAXATION
Section 58.
(a)Any person whose property has been levied upon shall have the right to pay the amount due, together with the expenses of the proceeding, if any, to the commissioner at any time prior to the sale thereof, and upon such payment the commissioner shall restore such property to him, and all further proceedings in connection with the levy of such property shall cease from the time of such payment.
(b)(1) The owners of any real property sold as provided in section fifty-six their heirs, executors, or administrators, or any person having any interest therein, or a lien thereon, or any person in their behalf, shall be permitted to redeem the property sold, or any particular tract of such property, at any time within one hundred and eighty days after the sale thereof.
(2)Such property
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