Massachusetts General Laws

Mass. Gen. Laws ch. 60, § 38 (2026)

Mortgagees; notice requiring demand for payment

✓ current as of July 2026

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Section 38. If a mortgagee of land situated in the place of his residence, before July first of the year in which the tax is assessed, gives written notice to the collector that he holds a mortgage on land, with a description of the land, the demand for payment shall be made on the mortgagee instead of the mortgagor.

Notes of Decisions

Cited in 2 cases, 1982–1983 · leading case: Guar. Mortg. Corp. v. Town of Burlington, 432 N.E.2d 480 (Mass. 1982).

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Guar. Mortg. Corp. v. Town of Burlington, 432 N.E.2d 480 (Mass. 1982). · cites it 2× “Guaranty did not take advantage of the statutory option to be notified of the demand for payment of the taxes provided in G. L. c. 60, §§ 38, 39, 5 set forth in full in the margin.”

Hilde v. Dixon, 453 N.E.2d 1232 (Mass. App. Ct. 1983). “G. L. c. 60, § 38. In any event, no question arises that §§ 79 & 80 are unconstitutional as applied in this case because the estate of Marks F.”

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