Massachusetts General Laws

Mass. Gen. Laws ch. 59, § 53 (2026)

Tax lists; commitment; warrants; collector of taxes

✓ current as of July 2026

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Section 53. The assessors shall, within a reasonable time, commit the tax list with their warrant to the collector of taxes, and, if there is a fire, water, light or improvement district in the town, they shall commit to him a separate list and warrant for the district taxes. If no collector has been chosen, they shall commit such list with their warrants, to a constable; or, if there is no constable, to the sheriff or his deputy; but the assessors of a town shall not commit a tax list to the collector until the bonds of such collector and of the town treasurer have been given and approved as required by law.

Notes of Decisions

Cited in 3 cases, 1924–1982 · leading case: Bettigole v. Assessors of Springfield, 178 N.E.2d 10 (Mass. 1961).

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Bettigole v. Assessors of Springfield, 178 N.E.2d 10 (Mass. 1961). “These bills in equity long preceded any commitment of the tax list to the collector of taxes under GL L. c. 59, § 53, or any actual issuing of tax bills.”

MacIoci v. Comm'r of Revenue, 438 N.E.2d 786 (Mass. 1982). “40, § 53, once the assessment is committed to the tax collector pursuant to G. L. c. 59, § 53. 31 Cf. Bettigole v. Assessors of Springfield, 343 Mass.”

Commonwealth v. Haddad, 145 N.E. 561 (Mass. 1924). “It is the duty of the assessors to commit the tax list with their warrant to the collector of taxes, G. L. c. 59, § 53, and it is his duty to collect the taxes therein set forth, G.”

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