Massachusetts § 61 Record of sales and redemptions of real property

Massachusetts Statutes

§ 61 — Record of sales and redemptions of real property

Massachusetts § 61

Part IADMINISTRATION OF THE GOVERNMENT

Title IXTAXATION

Ch. 62CADMINISTRATIVE PROVISIONS RELATIVE TO STATE TAXATION

This text of Massachusetts § 61 (Record of sales and redemptions of real property) 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. 62C, § 61 (2026).

Text

Section 61. The commissioner shall keep a record of all sales of real property under section fifty-six and of all redemptions of such property. The record shall set forth the tax for which any such sale was made, the dates of seizure and sale, the name of the party assessed and all proceedings in making such sale, the amount of expenses, the names of the purchasers and the date of the deed. A copy of such record, or any part thereof, certified by the commissioner shall be the evidence in any court of the truth of the facts therein stated.

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Section 61. The commissioner shall keep a record of all sales of real property under section fifty-six and of all redemptions of such property. The record shall set forth the tax for which any such sale was made, the dates of seizure and sale, the name of the party assessed and all proceedings in making such sale, the amount of expenses, the names of the purchasers and the date of the deed. A copy of such record, or any part thereof, certified by the commissioner shall be the evidence in any court of the truth of the facts therein stated.

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Bluebook (online)

Massachusetts § 61, Counsel Stack Legal Research, https://law.counselstack.com/statute/ma/62C/61.