Massachusetts General Laws

Mass. Gen. Laws ch. 59, § 28 (2026)

Unpaid taxes; collection

✓ current as of July 2026

Find cases: SyfertCases citing this section MAmalegislature.gov (official) JustiaChapter on Justia CornellLII Search CasesGoogle Scholar

Section 28. If a state or county tax is not assessed, and paid by the town, within the time prescribed, and remains unpaid at the expiration of five months after the receipt of a warrant from the state treasurer or of a certificate from the county commissioners requiring its assessment, the amount of the tax may be recovered of the town in contract by the state treasurer or the treasurer of the county respectively.

Notes of Decisions

Cited in 2 cases, 1975–1982 · leading case: Cnty. of Middlesex v. City of Newton, 434 N.E.2d 1297 (Mass. App. Ct. 1982).

Sort: Relevance Newest Treatment

Cnty. of Middlesex v. City of Newton, 434 N.E.2d 1297 (Mass. App. Ct. 1982). · cites it 2× “*540 Pursuant to G. L. c. 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.”

Town of Brookline v. Cnty. Commissioners of the Cnty. of Norfolk, 327 N.E.2d 690 (Mass. 1975). “G. L. c. 59, § 28. These facts, together with the allegations of unfair apportionment of the county tax, plainly demonstrate a probable loss of revenue to the town sufficient to give them a substantial economic interest in the controversy.”

Annotations are extracted automatically from the opinions in the Syfert caselaw corpus and ranked by authority, recency, and treatment. Dots show Syfertize treatment of the citing case itself.