Mass. Gen. Laws » Part I Title IX Chapter 60
Massachusetts General Laws

Mass. Gen. Laws ch. 60, § 60 (2026)

Payments by other than fee owners

✓ current as of July 2026
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Section 60. If a person other than the owner of the fee rightfully pays the taxes assessed on land to the collector or treasurer, before a taking or sale, the collector or treasurer shall at the request of the person so paying give him a certificate of such payment stating the name of the person to whom the land is taxed, of the person paying the tax, and a substantially accurate description of the land. Such collector or treasurer shall charge one dollar for each certificate so issued, and the money so received shall be paid into the town treasury. Such certificate being recorded in the registry of deeds within thirty days from its date shall be notice to all persons of such payment and of the lien therefor. A person whose tax is paid by another shall upon repaying the same have the same right to recover it from the town, if illegally assessed, which he would have had if the tax had been paid by him under written protest.

Notes of Decisions
Cited in 2 cases, 1984–1991 · leading case: Costello v. Pet Inc., 458 N.E.2d 790 (Mass. App. Ct. 1984).
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Costello v. Pet Inc., 458 N.E.2d 790 (Mass. App. Ct. 1984). “This payment was made to a “tax title account” pursuant to G. L. c. 60, §§ 60, 62, the city apparently having acquired title to the property at a tax sale.”
Town of Sandwich v. Quirk, 566 N.E.2d 614 (Mass. 1991). “See G. L. c. 60, § 60 (1988 ed.), concerning the rights of a nonowner who “rightfully” pays taxes assessed against land.”
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