Mass. Gen. Laws » Part I Title IX Chapter 60
Massachusetts General Laws

Mass. Gen. Laws ch. 60, § 2 (2026)

Collection; payment over; returns; abatement

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Section 2. Every collector of taxes, constable, sheriff or deputy sheriff, receiving a tax list and warrant from the assessors, shall collect the taxes therein set forth, with interest, and pay over said taxes and interest to the city or town treasurer according to the warrant, and shall make written return thereof with his tax list and of his doings thereon at such times as the assessors shall in writing require. He shall also give to the treasurer an account of all charges and fees collected by him. He shall, once in each week or more often, pay over to the treasurer all money received by him for taxes and interest during the preceding week or lesser period together with any interest earned as a result of depositing said taxes and interest received.

In cities and towns that accept this paragraph, if the collector is satisfied that an unpaid tax on land committed to the collector or any of the collector's predecessors in office for collection was assessed on a valuation insufficient to meet the charges or expenses of collection, or if any other committed tax is unpaid and is less than $25, the collector may notify the assessors in writing, on oath, stating why the tax cannot be collected. Upon receipt of the request, the assessors shall act on the request immediately and, after due inquiry, may abate the tax and shall certify the abatement in writing to the collector. The certificate of abatement shall discharge the collector from further obligation to collect the tax so abated.

Notes of Decisions
Cited in 5 cases, 1925–1999 · leading case: Fin. Comm'n v. Comm'r of Revenue, 417 N.E.2d 945 (Mass. 1981).
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Fin. Comm'n v. Comm'r of Revenue, 417 N.E.2d 945 (Mass. 1981). “766, § 19 (assessors empowered to fix the rate of tax); G. L. c. 60, § 2, as amended by St. 1976, c.”
Kowalczyk v. Town of Blackstone, 717 N.E.2d 277 (Mass. App. Ct. 1999). · cites it 3× “The judge decided that the plaintiff was entitled to the fees and charges; he relied for this conclusion primarily on the language of G. L. c. 60, § 2, which differentiates between the taxes and interest recovered by the collector (“[the collector] shall .”
Hodsdon v. Weinstein, 146 N.E. 675 (Mass. 1925). “G. L. c. 60, § 2. In receiving the amount paid, he did not collect a tax, but received money from the owner who sought to redeem.”
Town of Mansfield v. Hanaford, 146 N.E. 39 (Mass. 1925). “G. L. c. 60, § 2. A town treasurer is required by statute to receive and take charge of all moneys belonging to the town and pay over and account for the same according to the order of its authorized officers.”
Kowalczyk v. Dubois, 8 Mass. L. Rptr. 54 (Mass. Super. Ct. 1997). · cites it 4× “Massachusetts General Laws Chapter 60, §2 In pertinent part, G.L.c. 60, §2 recites that “every collector of taxes .”
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