Massachusetts General Laws

Mass. Gen. Laws ch. 60, § 35 (2026)

Actions against delinquent taxpayers

✓ current as of July 2026

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Section 35. If a tax which has been committed to a collector remains unpaid after it has become due and payable, it may be recovered in an action of contract or in any other appropriate action, suit or proceeding brought by the collector either in his own name or in the name of the town against the person assessed for such tax.

Notes of Decisions

Cited in 20 cases, 1926–2011 · leading case: Town of Lexington v. Town of Bedford, 393 N.E.2d 321 (Mass. 1979).

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Town of Lexington v. Town of Bedford, 393 N.E.2d 321 (Mass. 1979). “, G. L. c. 60, § 35 (collection of taxes); G.”

City of Boston v. Gordon, 175 N.E.2d 377 (Mass. 1961). · cites it 3× “3 The actions are brought under G. L. c. 60, § 35, as amended by St. 1946, c.”

City of Boston v. Second Realty Corp., 400 N.E.2d 876 (Mass. App. Ct. 1980). · cites it 2× “These appeals concern four actions 2 brought by the city of Boston (city) under G. L. c. 60, § 35, to collect unpaid real estate taxes and unpaid water and sewer use charges on a total of fifteen parcels of real estate for a num *283 ber of tax years, some going back as far as…”

Tax Collector v. J.G. Grant & Sons, Inc., 532 N.E.2d 79 (Mass. App. Ct. 1989). · cites it 3× “Not until the tax collector brought an action under G. L. c. 60, § 35, did the taxpayer, J.G.”

Dep't of Pub. Welfare v. Anderson, 384 N.E.2d 628 (Mass. 1979). “10 All three cases involve what is now G. L. c. 60, § 35, and claims to recover unpaid taxes.”

Hamilton Mfg. Co. v. City of Lowell, 175 N.E. 73 (Mass. 1931). “The primary obligation to pay the taxes rested upon The Hamilton Manufacturing Company. But for the receivership, the collector of taxes might have brought an action at law against that *481 company to collect the amount due for taxes.”

I.S.K. Con of New England, Inc. v. City of Boston, 474 N.E.2d 188 (Mass. App. Ct. 1985). “The other action was brought pursuant to G. L. c. 60, § 35, by the city of Boston and its collector-treasurer (Boston) to collect unpaid real estate taxes assessed against ISKCON.”

Collector of Taxes v. Revere Bldg., Inc., 177 N.E. 577 (Mass. 1931). “The present proceeding is brought under G. L. c. 60, § 35, whereby a collector of taxes is allowed to "maintain an action in his own name against the person assessed therefor in the same manner as for his own debt.”

Tax Collector of North Reading v. Reading, 319 N.E.2d 887 (Mass. 1974). · cites it 2× “In this action in contract pursuant to G. L. c. 60, § 35, the town of North Reading seeks to recover from the defendant town of Reading unpaid personal property taxes for the years 1969-1972.”

Decota v. Stoughton, 504 N.E.2d 672 (Mass. App. Ct. 1987). · cites it 2× “See G. L. c. 60, § 35, and G. L. c. 260, § 2.”

City of Boston v. DuWors, 164 N.E.2d 311 (Mass. 1960). · cites it 2× “” G. L. c. 60, § 35, as amended through St.”

Town of Milford v. Casamassa, 162 N.E.2d 284 (Mass. 1959). “before the payment thereof,” and to § 33 of Part II (now, in somewhat changed form, G. L. c. 60, § 35, as amended through St.”

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