omission, or informality in the proceedings of the collector, he shall, after obtaining a surrender and discharge of the deed, or causing a copy of the notice to be filed and recorded as aforesaid, forthwith collect the unpaid tax or assessment referred to in such deed by proceedings in conformity to law. when collector town, under invalid. P. S. 12, § 62. SECT. 72. When the collector has reasonable cause to Proceedings believe that a tax title, held by city or town under a sale believes tax title or taking for payment of a tax or assessment, is invalid held by city or by reason of any error, omission, or informality in the sale or taking, assessment, sale, or taking, he may, [with the approval of the assessors, (these words repealed, Stat. 1889, ch. 334)], release, disclaim and annul such title by an instrument under his hand and seal, duly filed and recorded in the registry of deeds of the county or district where the land lies. If the invalidity of such title arose by reason of an error, omission, or informality in the assessment, the assessors shall immediately re-assess the same, as provided by section seventy-nine of chapter eleven of the Public Statutes. LIEN OF CO-TENANTS. ing whole tax to interest of the other co-tenants tion of tax, etc. for their propor P. S. 12, § 63. SECT. 73. Any co-tenant, who pays the whole amount Co-tenant payof tax assessed upon land held by him and one or more have lien on the other persons as joint tenants or as tenants in common, shall have a lien upon the interest of each of his co-tenants in the land, to secure the payment to him of the proportion of such tax due and payable by each of said co-tenants respectively, together with the costs for enforcing the same provided, that any person whose tax has been so paid by his co-tenant shall have the same rights in regard to recovering back taxes illegally assessed that he would have had if the tax had been paid under a protest by him in writing. dissolved, SECT. 74. Such lien may be enforced in the manner such lien to be provided for enforcing liens on buildings and lands; and unless, etc. shall be dissolved, unless the person desiring to avail P. S. 12, § 64. himself thereof files in the registry of deeds for the county or district in which the lands are situated, within thirty days from the day of payment of said tax, a certificate setting forth the description, sufficiently accurate for identification, of the property intended to be covered by the lien, the names of the several co-tenants and the in Such lien not valid against pre-existing recorded mortgage. P. S. 12, § 65. Supreme judi cial court to have terest of each therein, the amount of tax paid, and the amount due from each co-tenant, which certificate shall be subscribed and sworn to by the person claiming the lien or by some one in his behalf, and shall be recorded in a book to be kept for the purpose by the register of deeds in each county or district, who shall be entitled to the same fees therefor as for recording mortgages of equal length. SECT. 75. Such lien shall not be of force against any mortgage actually existing and duly recorded prior to the recording of said certificate; and unless a suit for enforcing it is commenced within ninety days from the date of filing said certificate, the lien shall be dissolved. MISCELLANEOUS PROVISIONS. SECT. 76. In all cases of taking or sale of real estate equity powers. for the payment of taxes assessed thereon, the supreme judicial court shall have equity powers, if relief is sought within five years from the taking or sale. P. S. 12, § 66. 10 Met. 101. 11 Gray, 410. City or town may make ordinance, etc., SECT. 77. Every city by ordinance, and every town regulating elec. by by-law, may direct which power its collector shall tion to sell or take. Otherwise collector to have option. P. S. 12, § 67. When tax-list, etc., is committed to sheriff, etc. P. S. 12, § 68. Sheriff's fees for collecting. P. S. 12, § 69. exercise to enforce the lien for taxes or assessments laid on real estate, that of sale or of taking; and in the absence of any such ordinance or by-law the collector may exercise either power at his discretion; but the passage of any such ordinance or by-law shall not render invalid any proceedings commenced before the passage of the same. SECT. 78. When the tax-list and warrant of the assessors is committed to the sheriff or his deputy, he shall forthwith post, in some public place in the city or town assessed, an attested copy of said list and warrant; and shall make no distress for a tax till after thirty days from the time of such posting. SECT. 79. If a person pays his tax on such list within said thirty days, the officer shall receive for his fees five per cent. on the sum assessed; but if a tax remains unpaid after said thirty days, the officer shall proceed to collect the same by distress or imprisonment, or by sale of real estate in the manner collectors are required to proceed in like cases. The officer may also levy his fees for service and travel, in the collection of each person's tax, as in other cases of distress and commitment, or sale of real estate. urers are made to SECT. 80. When a city council of a city or the When treasinhabitants of a town vote to appoint their treasurer a collectors, how collector, he may issue his warrants to the sheriff of the county, or his deputy, or to any of the constables of the 8 Allen, 330. city or town, returnable in sixty days, requiring them to collect any or all taxes due; and such warrants shall be in substance the same and confer like powers as warrants issued by assessors to collectors. of deputy P. S. 12, § 71. SECT. 81. Any officer to whom is given by law au- Appointment thority to collect taxes may appoint such deputy collectors collectors. of taxes as he may from time to time be authorized by the board of aldermen or selectmen, and deem it expedient to appoint, who shall give bonds for the faithful discharge of their duties, in such sums as the board of aldermen or selectmen may from time to time prescribe; and such deputies shall have the same powers as collectors of taxes in towns. withhold pay due to person 8. 12, § 72. SECT. 82. The treasurer or other disbursing officer Treasurers may of any city or town may, and if so requested by the ment of money collector of that place shall, withhold payment of any owing taxes. moneys that may be made payable from the treasury of P. that place to any person whose taxes, assessed in that place, are then due, and wholly or partly unpaid: provided, that no greater sum shall thus be withheld than is necessary to pay the amount of tax then due as aforesaid, with interest and costs. The sum withheld shall be payable to the collector, who shall, if required, give a written receipt therefor. The person taxed may, in such case, have the same remedy as if he had paid such tax after a levy upon his goods. The collector's right as established by this section shall be valid against any trustee process not commenced, or any assignment not recorded, prior to the seventeenth day of May in the year eighteen. hundred and seventy-eight. every two SECT. 83. Every collector shall once in two months, Collectors to exif required, exhibit to the mayor and aldermen or select-hibit accounts men a true account of all moneys received on the taxes months, if committed to him, and shall produce the treasurer's re- P. 8. 12, § 73. ceipt for all money paid into the treasury by him. SECT. 84. If a collector neglects so to exhibit his Penalty for accounts, he shall forfeit two and a half per cent. on the neglect, sums committed to him for collection. P. S. 12, § 74. SECT. 85. The collector shall be credited with all Collectors to be sums abated according to law; with the amount of taxes abatements, etc. credited with P. S. 12, § 75. 9 Met. 503. 13 Gray, 324. Deficiency in state or county tax, how supplied. P. S. 12, § 76. Same, when collectors neglect to pay. P. 8. 12, § 77. Remedy for collector's neglect. P. S. 12, § 78. 132 Mass. 470. If collector becomes insane, may remove assessed upon any person committed to prison within one year from the receipt of the tax-list by the collector, and before paying his tax; with any sums which the city or town may see fit to abate to him, due from persons committed after the expiration of a year; and with the amount of the taxes and charges in case of lands purchased or taken by the city or town for payment of taxes. SECT. 86. If the collector fails to collect a tax without his own default, and there is a deficiency of the amount due on a state or county tax, such deficiency shall be supplied by him from the proceeds of the collection of city or town taxes, if any in his hands; and, if he have none, by the city or town treasurer, on the written requisition of the collector. SECT. 87. If a collector of taxes neglects to pay, within the time required by law, such sums of money as ought by him to be paid to the state or county treasurer, the city or town by which such collector was appointed shall be liable for such sums, to be recovered in an action of contract by such state or county treasurer respectively. SECT. 88. If a collector neglects seasonably to pay a state or county tax committed to him, whereby the city or town is compelled to pay the same, or neglects seasonably to account for and pay in a city or town tax committed to him, the city or town may recover the amount thereof, with all damages sustained through such neglect, and interest, by an action of contract, declaring on his official bond if any has been given. SECT. 89. If a collector becomes insane, or in the etc., selectmen judgment of the selectmen otherwise unable to discharge his duty, or absconds, removes, or in the judgment of the selectmen is about to remove, from the place, or if he refuses on demand to exhibit to the mayor and aldermen, or selectmen, his accounts of collections as herein provided, the selectmen may remove him from office and appoint another collector as in case of death of the collector. Tax-list of col- 4 Gray, 253. 140 Mass. 389. SECT. 90. If a collector dies or is removed as provided in section eighty-nine, before completing the collection of a tax committed to him, the selectmen may appoint some suitable person to complete the collection, who shall receive a reasonable compensation, to be paid by the town, and the assessors shall commit the same tax-list to him, with their warrant, accordingly; and he shall have the same powers and be subject to the same duties and liabilities as other collectors. of collector transferred to SECT. 91. The tax-list of a collector who is paid by Tax-list a fixed salary may, upon the expiration of his term of paid by a fixed office, be committed to his successor, as in the case of the trad death of a collector, subject to all the provisions of law relating to the transfer of a tax-list in case of the death of a collector, as far as applicable thereto. is successor. P. S. 12, § 81. delivered to selectmen. SECT. 92. In case of the death or removal from office If collector dies, of a collector, his executors or administrators and all etc., list to be other persons into whose hands any of his unsettled tax- p. 12, § 82. lists may come, shall forthwith deliver the same to the 1 Met. 525. selectmen. 124 Mass. 342. of collectors. collector, when 9 Gray, 38. 1 Allen, 319. SECT. 93. Collectors shall be paid such compensation Compensation for their services as their cities or towns shall determine. P. S. 12, § 83. In towns they shall be elected by ballot, and their compensation shall be fixed by the towns at the annual meeting, or at a special meeting called for that purpose. SECT. 94. No tax paid to a collector shall be recov- Taxes paid to ered back in any action unless it appears that it was paid recovered back. after an arrest of the person paying it, a levy upon his P.S. 12, §84. goods, a notice of sale of his estate, or a protest in writ- 13 Gray, 476. ing signed by the person paying the same, and that the 10 Allen, 48. action was brought by the person assessed for the tax within three months after such payment; and the damages awarded in an action based upon any error or irregularity in the assessment or apportionment of a tax shall not be greater than the excess of the tax above the amount for which the plaintiff was liable to be taxed; and no sale, contract or levy shall be avoided by reason of such error or irregularity. REPEAL OF STATUTES. 102 Mass. 348. 126 Mass. 98. 127 Mass. 502. SECT. 95. Chapter twelve of the Public Statutes, Repeal. chapter two hundred and forty-three of the acts of the year eighteen hundred and eighty-two, chapter one hundred and one of the acts of the year eighteen hundred and eighty-three, chapters one hundred and sixty-two and two hundred and forty-two of the acts of the year eighteen hundred and eighty-four, chapter three hundred and twenty of the acts of the year eighteen hundred and eighty-six and chapter one hundred and forty-two of the acts of the year eighteen hundred and eighty-seven are hereby re- Act, construcpealed. The provisions of this act, so far as they are tion, etc. |
