Section 3. The collector shall immediately, after receiving a tax list and warrant send notice to each person assessed, resident or non-resident, of the amount of the person's tax. If the notice is mailed, it shall be postpaid and directed to the assessed person at the person's residential address on January 1 if known, or the address of the real estate or personal property to which the tax relates, unless the person shall otherwise direct the collector, in writing, in time and manner as the collector may require. If the tax is a tax on real estate, the collector shall send a separate bill or notice for the portion of the tax applicable to each parcel of real estate separately assessed. An omission to send a notice under this section shall not affect the validity either of a tax or of the proceedings for its collection. An affidavit of the collector or deputy collector sending a tax bill or notice as to the time of sending shall be prima facie evidence that the same was sent at such time. All tax bills or notices issued pursuant to this section shall state (a) the date as of which the tax was assessed and (b) the fiscal year to which the tax relates. The tax notice and bill shall state that all payments shall be to or to the order of the city, town or district and not to or to the order of any officer, board or commission.
The collector may send the notice required by this section to an owner who has acquired title by a deed duly recorded subsequent to January first in the year in which said tax was assessed.
Notes of Decisions
South Street Nominee Trust v. Bd. of Assessors of Carlisle, 878 N.E.2d 931 (Mass. App. Ct. 2007).
“Pursuant to G. L. c. 60, § 3, an appeal may be made to the board within thirty days after the date of notice or, as occurred here, within three months of the date of the application for abatement.”
New Bedford Gas & Edison Light Co. v. Bd. of Assessors, 335 N.E.2d 897 (Mass. 1975).
“166), we discern in the language no legislative effort to amplify the time available for filing applications for abatement or to alter the jurisdictional requirements for appeals to the board. There is no indication in G.”
Donlon v. Bd. of Assessors, 389 Mass. 848 (1983).
“The appellants contend, however, that the tax bills were sent to the offices of Haynes Management in Wellesley, not to the “person assessed.”
City of Boston v. DuWors, 164 N.E.2d 311 (Mass. 1960).
· cites it 2× “”) G. L. c. 60, § 3, as amended through St. 1954, c.”
Barnard v. Metro. Ice Co., 180 N.E. 308 (Mass. 1932).
“It requires that notice be given by registered mail to each abutting owner; but it does not prescribe the address of the owner to which the notice shall be sent, as, for instance, is done in G. L. c. 60, § 3, which requires that tax notices ‘1 shall, if possible, be directed to…”
Gen. Dynamics Corp. v. Comer, 3 Mass. Supp. 304 (Mass. Super. Ct. 1982).
“The Treasurer-Collector’s testimony that the bills were mailed October 29, being the equivalent of an affidavit, is prima facie evidence that the bills were in fact mailed on that date, G.L.c. 60, § 3. 4. Certain evidence indicates, however, that the City’s officials, for…”
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