Massachusetts General Laws

Mass. Gen. Laws ch. 60, § 40 (2026)

Notice of sale; contents

✓ current as of July 2026
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Section 40. The collector shall give notice by publication of the time and place of sale of land for nonpayment of taxes. Such notice shall contain a substantially accurate description of the several rights, lots or divisions of the land to be sold, which shall be furnished to the collector by the assessors upon demand of the collector, the amount of the tax assessed on each, and the names of all owners known to the collector. Such notice of the sale of the undivided real estate of a deceased person assessed to his heirs or devisees or assessed in general terms to his estate shall contain the names of all the heirs or devisees interested in such real estate, if the probate records of the county where the land lies disclose their identity.

Notes of Decisions
Cited in 2 cases (1 in the last 5 years), 1982–2024 · leading case: Guar. Mortg. Corp. v. Town of Burlington, 432 N.E.2d 480 (Mass. 1982).
Guar. Mortg. Corp. v. Town of Burlington, 432 N.E.2d 480 (Mass. 1982). “The plaintiffs urge this court to rule that the requirements for a description contained in G. L. c. 60, § 40, which applies to judicially-supervised tax sales, apply to foreclosures under § 79.”
Ashley M. Mills v. City of Springfield & Another (Mass. Super. Ct. 2024). “; G.L. c. 60, §§ 40 & 53. Then, "[a]t the designated time and place, the collector announces that he or she is taking the property for the municipality.”
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