Section 42C. If a rate or charge for which a lien is in effect under section forty-two B has not been added to or committed as a tax and remains unpaid when the assessors are preparing a real estate tax list and warrant to be committed by them under section fifty-three of chapter fifty-nine, the board or officer in charge of the water department, or the town collector of taxes, if applicable under section thirty-eight A of chapter forty-one, shall certify such rate or charge to the assessors, who shall forthwith add such rate or charge to the tax on the property to which it relates and commit it with their warrant to the collector of taxes as a part of such tax. If the property to which such rate or charge relates is tax exempt, such rate or charge shall be committed as the tax.
Notes of Decisions
Burrell v. Town of Marion (In Re Burrell), 346 B.R. 561 (1st Cir. BAP 2006).
· cites it 2× “40 § 42B (indicating that the lien takes effect by operation of law on die day immediately following the due date of the water charge and continues until the charge has been added to or committed as a tax under Mass. Gen. Laws ch. 40 § 42C and, if not added to or committed as a…”
City of Boston v. Second Realty Corp., 400 N.E.2d 876 (Mass. App. Ct. 1980).
“60, § 35, by reason of G. L. c. 40, § 42C, and G. L. c. 41, § 38A, and such charges have not been challenged.”
Forster v. Town of Belmont, 2008 Mass. App. Div. 275 (Mass. Dist. Ct., App. Div. 2008).
“For the first time on appeal, Forster claims that the water and sewer charges were not committed as a tax and thus the abatement process could never be commenced because the water charges were not “certified” by the department to the assessors, as set forth in G.L.c. 40, §42C.…”
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