Massachusetts General Laws

Mass. Gen. Laws ch. 60, § 45 (2026)

Collector's deed; contents; effect

✓ text as last checked Sept. 2026 (this copy records no edition or section history)
Find cases: SyfertCases citing this section MAmalegislature.gov (official) JustiaChapter on Justia CornellLII Search CasesGoogle Scholar

Section 45. The collector shall execute and deliver to the purchaser a deed of the land, stating the cause of sale, the price for which the land was sold, the name of the person on whom the demand for the tax was made, the places where the notices were posted, the name of the newspaper in which the advertisement of the sale was published, and the residence of the grantee, and shall contain a warranty that the sale has in all particulars been conducted according to law. The deed shall convey the land to the purchaser, subject to the right of redemption. The title thus conveyed shall, until redemption or until the right of redemption is foreclosed as hereinafter provided, be held as security for the repayment of the purchase price, with all intervening costs, terms imposed for redemption and charges, with interest thereon, and the premises conveyed, both before and after either redemption or foreclosure, shall also be subject to and have the benefit of all easements and restrictions lawfully existing in, upon or over said land or appurtenant thereto, and, except as provided in section seventy-seven, all covenants and agreements running with said premises either at law or in equity, when so conveyed. Such deed shall not be valid unless recorded within sixty days after the sale. If so recorded it shall be prima facie evidence of all facts essential to the validity of the title thereby conveyed, whether the deed was executed on or before as well as since July first, nineteen hundred and fifteen. No sale hereafter made shall give to the purchaser any right to possession of the land until the right of redemption is foreclosed, as hereinafter provided.

Notes of Decisions
Cited in 6 cases, 1930–2017 · leading case: Pass v. Town of Seekonk, 351 N.E.2d 219 (Mass. App. Ct. 1976).
Pass v. Town of Seekonk, 351 N.E.2d 219 (Mass. App. Ct. 1976). · cites it 5× “1 On October 20, 1933, the collector of taxes of the town (collector) executed, and three days later he recorded, a deed by which he purported to purchase the Seekonk portion of the tract (locus) in behalf of the town under the provisions of G. L. c. 60, §§ 45 and 48 (as…”
Heaney v. Lamento (In re Whiz Kids Dev., LLC), 576 B.R. 731 (Bankr. D. Mass. 2017). · cites it 2× “d instrument this 10th day of June, 2015 /s/Mariann Castelli Hier, Treasurer & Collector of Taxes—City of Worcester [[Image here]] As is clear from the Collector’s Deed, Lamento received an interest in the property at an auction conducted on May 20, 2015 (the “Auction”), and…”
Krueger v. Devine, 466 N.E.2d 133 (Mass. App. Ct. 1984). · cites it 3× “237, § 1 (the statute applicable at the time of the tax taking and a predecessor of G. L. c. 60, § 45, which retains the pertinent language), the tax deed is to state “.”
City of Boston v. Lynch, 23 N.E.2d 466 (Mass. 1939). “The description of the grantee Chadwick as of Boston was a sufficient statement of his residence under G. L. c. 60, § 45. Nothing more was stated in the deed in Charland v.”
Town of Sandwich v. Quirk, 566 N.E.2d 614 (Mass. 1991). “See G. L. c. 60, §§ 45, 77 (1988 ed.); Crocker-McElwain Co.”
Jenney v. Tilden, 169 N.E. 669 (Mass. 1930). “G. L. c. 60, § 45. This legal situation of necessity continues after the two-year period provided for in G.”
Annotations are extracted automatically from the opinions in the Syfert caselaw corpus and ranked by authority, recency, and treatment. Dots show Syfertize treatment of the citing case itself.