Massachusetts Statutes

§ 60 — Effect of certificates of sale and deeds

Massachusetts·Part I ADMINISTRATION OF THE GOVERNMENT·Title IX TAXATION·Ch. 62C ADMINISTRATIVE PROVISIONS RELATIVE TO STATE TAXATION

Section 60.

(a)In all cases of sale pursuant to section fifty-six of property, other than real property, the certificate of such sale—
(1)Shall be prima facie evidence of the right of the commissioner to make such sale and conclusive evidence of the regularity of his proceedings in making the sale; and(2) Shall transfer to the purchaser all right, title and interest of the party delinquent in and to the property sold; and(3) If such property consists of stocks, shall be notice, when received, to any corporation, company or association of such transfer, and shall be authority to such corporation, company or association to record the transfer on its books and records, in the same manner as if the stocks were transferred or assigned by the party holding the same, in lieu of any original or p

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