Massachusetts Statutes
§ 31 — Enforcement of tax lien on realty
Massachusetts § 31
JurisdictionMassachusetts
Part IADMINISTRATION OF THE GOVERNMENT
Title IXTAXATION
Ch. 65TAXATION OF LEGACIES AND SUCCESSIONS
This text of Massachusetts § 31 (Enforcement of tax lien on realty) 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. 65, § 31 (2026).
Text
Section 31. Upon petition of the commissioner the probate court shall, after such notice to the owners of any real estate or separate parcel thereof as said court shall order, determine the amount of taxes imposed by this chapter and by corresponding provisions of earlier laws which have become payable, and of interest on said taxes, for which such real estate or separate parcel thereof is charged with a lien under this chapter. After such determination the commissioner may collect said taxes and interest by sale in the manner provided by chapter sixty for the collection of taxes by sale by a collector of taxes so far as applicable, or by levy under sections fifty-three to sixty-four of chapter sixty-two C.
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Bluebook (online)
Massachusetts § 31, Counsel Stack Legal Research, https://law.counselstack.com/statute/ma/65/31.