Section 100. Violation by a collector, former collector, or an executor or administrator of a collector or former collector, of any provision of section nine, twelve or ninety-seven shall be punished by a fine of not more than five hundred dollars.
Section 101. Violation of section twelve by a person of whom demand is made thereunder shall be punished by a fine of not more than five hundred dollars.
Section 102. Violation by a collector of section two or section eight shall be punished by a fine of not less than three hundred dollars.
Section 103. Whoever refuses or neglects to aid a collector when required under section thirty-three shall forfeit not more than ten dollars.
Section 104. Violation by any person of the last sentence of the second paragraph of section sixty-two shall be punished by a fine of not more than one hundred dollars.
Section 105. Forms to be used in proceedings for the collection of taxes under this chapter and chapter 59 and of assessments which the collector is authorized or required by law to collect shall be as prescribed by the commissioner. In any case where the commissioner prescribes a form, the form may be completed or […]
Section 12. A town clerk or an assessor, having knowledge of any accounts, records or papers relating to taxes in his town which should be in his custody, shall demand them of any person having them, who shall forthwith deliver them to him.
Section 13. The collector shall, before the commitment to him of any taxes of any year, or, if he is a city or town collector under section thirty-eight A of chapter forty-one, before such commitment or the collection of any other accounts due his city or town and not included within the provisions of a […]
Section 14. In towns, not cities, if, at the expiration of three years from the date of the commitment of tax lists and warrant to a collector of taxes, any taxes remain uncollected and recovery cannot be made upon the bond of the collector of the amount of such uncollected taxes, the selectmen shall appoint […]
Section 15. The following interest, charges and fees, and no other, when accrued, shall severally be added to the amount of the tax and collected as a part thereof:— 1. For interest, as provided by law; 2. For each written demand provided for by law, not more than $30; 3. For preparing advertisement of sale […]
Section 15B. (a) Notwithstanding sections 53 and 55 of chapter 44, a city or town that accepts this section may establish a tax title collection revolving fund pursuant to subsection (c) for 1 or more of the following officers: tax collector, treasurer and treasurer-collector. Such tax title collection revolving fund shall be accounted for separately […]
Section 16. The collector shall, before selling the land of a resident, or non-resident, or distraining the goods of any person, or arresting him for his tax, serve on him a statement of the amount thereof with a demand for its payment. If two or more parcels of land are assessed in the name of […]
Section 17. If any tax, betterment or special assessment remains unpaid fourteen days after demand therefor, the collector, in the case of any tax, betterment or special assessment upon real estate, within two years from April first in the calendar year in which the assessment was made, and, in case of any other tax, within […]
Section 19. If the assessors are of the opinion that the credit of a person taxed is doubtful or that he is about to leave the commonwealth, they may, by a special warrant, direct the collector forthwith, without demand or notice, to compel payment by distress or imprisonment, whether the tax is payable immediately or […]
Section 2. Every collector of taxes, constable, sheriff or deputy sheriff, receiving a tax list and warrant from the assessors, shall collect the taxes therein set forth, with interest, and pay over said taxes and interest to the city or town treasurer according to the warrant, and shall make written return thereof with his tax […]
Section 20. If a person claims the benefit of an abatement, he shall exhibit to the collector demanding his taxes the certificate of such abatement authorized by section seventy of chapter fifty-nine; and he shall be liable for all costs and officers’ fees incurred before exhibiting such certificate; provided, however, that if it is found […]
Section 21. If, in the assessors’ lists or in their warrant and list committed to the collector, there is an error in the name of a person taxed, the tax assessed to him may be collected of the person intended to be assessed, if he is taxable and can be identified by the assessors.
Section 22. After the commitment of a tax, including assessments for betterments or other purposes, to a collector for collection, the owner of the estate or person assessed or a person in behalf of said owner or person may, if the tax is a tax upon real estate, at any time and from time to […]
Section 22A. The collector may, and shall at the request at any time of a person owning or having an interest in a parcel of land, issue a separate tax bill or notice for the tax for any year upon any parcel of land separately assessed or separately listed on the assessors’ valuation list, which […]
Section 23. The collector of taxes for any city, or for any town having more than five thousand inhabitants, as determined by the last preceding national or state census, shall, on written application by any person, and within ten days thereafter, excluding Saturdays, Sundays and holidays, furnish to such applicant a certificate of all taxes […]
