Mass. Gen. Laws » Part I Title VI Chapter 35
Massachusetts General Laws

Mass. Gen. Laws ch. 35, § 24 (2026)

Overdue accounts; interest charge

✓ current as of July 2026
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Section 24. If a time is fixed for payment of money due a county or a county retirement system, the debtor shall, if notified by the county treasurer at least thirty days before such time, pay interest thereon at the rate of eight per cent per annum from such fixed time until payment.

Notes of Decisions
Cited in 3 cases, 1975–1997 · leading case: Cnty. of Middlesex v. City of Newton, 434 N.E.2d 1297 (Mass. App. Ct. 1982).
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Cnty. of Middlesex v. City of Newton, 434 N.E.2d 1297 (Mass. App. Ct. 1982). · cites it 6× “59, § 28, 5 the county and its treasurer (county) brought suits against all of these municipalities in the Superior Court, seeking to collect the unpaid taxes, together with eight percent interest as provided by G. L. c. 35, § 24. 6 In addition, based on an allegation that the…”
Town of Brookline v. Cnty. Commissioners of the Cnty. of Norfolk, 327 N.E.2d 690 (Mass. 1975). · cites it 2× “38 respectively were due on the county tax granted by the Legislature for fiscal year 1974 and apportioned by the county commissioners to and on the towns, and that pursuant to G. L. c. 35, § 24, interest at the rate of 12 % a year *348 would be charged on any portion of the…”
Barnstable Cnty. Ret. Bd. v. Contributory Ret. Appeal Bd., 683 N.E.2d 290 (Mass. App. Ct. 1997). · cites it 2× “The board also points to a letter it received in 1992 from PERA’s commissioner which states that the interest paid to the board pursuant to G. L. c. 35, § 24, by one of the board’s late-paying governmental unit members could be placed in the board’s investment income account.”
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