SECTION 1. Definitions

SECTION 2. Collection; payment over; returns; abatement

SECTION 2A. Banks designated to receive tax payments; agreements

SECTION 2B. Municipal taxes; collection services; agreements; compensation; reports; accounting

SECTION 2C. Assignment or transfer of tax receivables; conditions of sale; limitations

SECTION 3. Tax bills; notices; affidavits of sending

SECTION 3A. Form of bill or notice; electronic format; notices for rates of utility fees; nonpolitical municipal informational material

SECTION 3B. Repealed, 2016, 218, Sec. 158

SECTION 3C. City or town scholarship fund; donation; deposits; distribution

SECTION 3D. City or town aid to elderly and disabled taxation fund; voluntary check off donations

SECTION 3E. Application of partial payments

SECTION 3F. Voluntary donation to municipal veterans assistance fund by designation on municipal property tax or motor vehicle excise bills

SECTION 4, 5. Repealed, 1963, 160, Sec. 26

SECTION 6. Books or electronically prepared records containing tax lists; duty to keep

SECTION 7. Cash books

SECTION 8. Collector's books as municipal property; open to examination

SECTION 9. Repealed, 1976, 451

SECTION 10, 11. Repealed, 1923, 128, Sec. 2

SECTION 12. Custody of books, etc.; demand

SECTION 13. Necessity and duty to give bond

SECTION 14. Special collector; bond

SECTION 15. Fees of collector

SECTION 15A. Repealed, 1963, 160, Sec. 27

SECTION 15B. Tax title collection revolving fund

SECTION 16. Demand for payment of tax prior to sale of land, distraining of goods or arrest; statement of amount

SECTION 17. Unpaid taxes; collection

SECTION 18. Repealed, 1932, 54, Sec. 1

SECTION 19. Special warrant for distress or imprisonment without demand, and for acceptance of early payments

SECTION 20. Certificate of abatement

SECTION 21. Error in name of person; collection from intended persons

SECTION 22. Partial payments

SECTION 22A. Separate tax bills or notices; partial payments on account; receipts

SECTION 23. Filing certificates; releasing liens, etc.

SECTION 23A. Certificate of liens; fee schedule; acceptance of section prior to Jan. 1, 1988

SECTION 23B. Certificate of liens; fee schedule

SECTION 24. Levy by distress or seizure and sale; exemptions

SECTION 25. Detention of goods distrained; notice; sale

SECTION 26. Adjournment; notice

SECTION 27. Levy of tax on land by distress of stock and produce

SECTION 28. Accounting for surplus

SECTION 29. Issuance of warrant to collect; hearing; imprisonment

SECTION 30. Certificate of commitment

SECTION 31. Release of imprisoned taxpayers; proceedings

SECTION 32. Liability of collector for taxes, etc., after discharge

SECTION 33. Aiding collector

SECTION 34. Warrants; release after service; rearrest

SECTION 34A. Bond; release of delinquent taxpayer from custody

SECTION 35. Actions against delinquent taxpayers

SECTION 36. Collection from decedents' estates

SECTION 37. Lien of taxes on land; duration; sale; title

SECTION 37A. Sales, etc., that cannot be legally made; statements by collectors

SECTION 37B. Certification of amounts necessary for taking land under Sec. 37

SECTION 38. Mortgagees; notice requiring demand for payment

SECTION 39. Service of tax notice; designating place

SECTION 40. Notice of sale; contents

SECTION 41. Description in case of change of local name

SECTION 42. Notice of sale; posting

SECTION 43. Conduct of sale, etc.

SECTION 44. Adjournment

SECTION 45. Collector's deed; contents; effect

SECTION 46. Defective titles; reimbursement of purchasers; reassessment

SECTION 47. Tax title owners; filing required statements

SECTION 48. Insufficient bids; municipality as purchaser; collector's duties

SECTION 49. Purchase price unpaid; validity of sale

SECTION 50. Municipalities as purchasers; deeds; tax title accounts; foreclosures

SECTION 50A. Municipalities; land held under tax sales; protecting interests

SECTION 50B. Municipalities; foreclosure proceedings; appropriations

SECTION 51. Several parcels of small value; sale together

SECTION 52. Management and sale of land acquired for taxes

SECTION 53. Taking for taxes; notice

SECTION 54. Instrument of taking; form; contents; effect

SECTION 55. Fees for taking

SECTION 56. Taking in name of one of several owners; extent of taking

SECTION 57. Affidavit of collector, etc.; evidence

SECTION 57A. Payment by check or electronic funds transfer not duly paid; penalty

SECTION 58. Payments by mortgagee; addition to debt

SECTION 59. Payments by mortgagors or mortgagees

SECTION 60. Payments by other than fee owners

SECTION 61. Taxes subsequent to sale or taking

SECTION 61A. Lands subject to tax titles held by municipalities; taking for nonpayment of taxes

SECTION 62. Land taken or sold for taxes; redemption

SECTION 62A. Municipalities; payment agreements

SECTION 63. Payments to treasurer instead of purchaser; certificate of release

SECTION 64. Absolute title after foreclosure

SECTION 65. Rights of redemption; petition for foreclosure; legal fees

SECTION 66. Title examinations; notice

SECTION 67. Default

SECTION 68. Answer; offer of redemption; hearing

SECTION 69. Decree barring redemption; vacating decree; petition

SECTION 69A. Decree barring redemption; time for vacating decree entered by person other than petitioner

SECTION 70. Validity of title; questioning; decree of court

SECTION 71. Jury trials; waiver; framing issues

SECTION 72. Questions of law reported

SECTION 73. Costs and fees; deposit by petitioner

SECTION 74. Repealed, 1973, 515, Sec. 1

SECTION 75. Practice and procedure

SECTION 76. Jurisdiction of land court; petition for redemption

SECTION 76A. Partial redemption; divided lands

SECTION 76B. Errors or irregularities in water, sewer use or municipal light rates and charges

SECTION 76C. Tax titles held by towns; notice of assignments, redemptions or foreclosures

SECTION 77. Foreclosure by municipalities; tax titles; covenants calling for money payments by owners

SECTION 77A. Sale by municipalities; land acquired through foreclosure; recording deeds

SECTION 77B. Management, sale, or lease by municipalities; land acquired through foreclosure or under Sec. 80; notice

SECTION 77C. Deeds accepted by municipalities in lieu of foreclosure; taxes

SECTION 78. Repealed, 1936, 194

SECTION 79. Sale without foreclosure; inquiries

SECTION 80. Lack of or inadequate bids; sales without foreclosure

SECTION 80A. Title to land conveyed under Sec. 79 or Sec. 80; questioning barred

SECTION 80B. Title acquired under Sec. 79 or Sec. 80; petition to establish; procedure

SECTION 80C. Title to land conveyed under Sec. 79 or Sec. 80; curing defects

SECTION 81. Repealed, 1925, 241, Sec. 8

SECTION 81A. Land with unoccupied buildings; inspection; abandonment; foreclosure of rights of redemption

SECTION 81B. Purchase of land or taking of land for nonpayment of taxes under Sec. 43 or Sec. 53; redemption amount exceeds assessed value; foreclosure of rights of redemptions

SECTION 82. Notice to holder of invalid tax title; release of interest

SECTION 83. Failure to release interest; recording affidavit of notice by collector

SECTION 84. Reassessment or collection of taxes where title invalid; disclaimer by municipality of title

SECTION 84A. Certificates of invalidity; refunds to tax holders

SECTION 85. Taxes paid by co-tenants; lien on co-tenants' interest

SECTION 86. Enforcement of lien of co-tenant

SECTION 87. Directions to collectors; ordinances or by-laws

SECTION 88. Tax lists and warrants; posting by sheriff or deputies

SECTION 89. Fees of sheriff for collecting taxes

SECTION 90. Treasurer as collector; warrants

SECTION 91. Foreign corporation; non-resident; failure to pay taxes; restraint on business

SECTION 92. Deputy collectors; appointment and removal; bookkeeping; reports; deposit and transfer of funds

SECTION 93. Money due taxpayer from municipalities; withholding for delinquent taxes

SECTION 94. Accounts and receipts of collectors; exhibiting on request of municipal officers

SECTION 95. Credits and payments to collectors

SECTION 96. Removal of collectors

SECTION 97. Accounts, records, etc., of collectors; audits; deposit with assessors; uncollected tax lists

SECTION 98. Back taxes; actions to recover

SECTION 99. Collectors; failure to exhibit accounts or receipts

SECTION 100. Collectors; failure to turn over accounts

SECTION 101. Violations of Sec. 12

SECTION 102. Collectors; violations of Sec. 2 or Sec. 8

SECTION 103. Failure to aid collector

SECTION 104. Exorbitant redemption charges

SECTION 105. Forms

SECTION 106. Repealed, 1985, 598, Sec. 2