Massachusetts General Laws

Mass. Gen. Laws ch. 60, § 77 (2026)

Foreclosure by municipalities; tax titles; covenants calling for money payments by owners

✓ current as of July 2026
Find cases: SyfertCases citing this section MAmalegislature.gov (official) JustiaChapter on Justia CornellLII Search CasesGoogle Scholar

Section 77. After foreclosure by a town of the rights of redemption under a tax title or taking, as hereinbefore provided, the land shall thereafter be held and disposed of like any land belonging to it and held for municipal purposes, and shall not while so held be assessed for taxes.

Before foreclosure so much of the provisions of any covenant or agreement running with the land as calls for the payment of money by the owner thereof shall not be enforceable against a city or town which is the owner of record of the land under a tax title or taking, except during any period in which the city or town directly or indirectly in any capacity accepts or receives the benefit of such covenant or agreement or of any right or privilege created or affected thereby.

Notes of Decisions
Cited in 6 cases (1 in the last 5 years), 1960–2021 · leading case: Town of Milford v. Boyd, 434 Mass. 754 (Mass. 2001).
Sort: Relevance Newest Treatment
Town of Milford v. Boyd, 434 Mass. 754 (Mass. 2001). · cites it 2× “On appeal, the town claims that the judge erred in (1) concluding that G. L. c. 60, § 77, requires the town to pay condominium common area charges assessed after it took record title to certain units for unpaid property taxes, and (2) determining that a decree of foreclosure…”
Hanna v. Town of Framingham, 802 N.E.2d 1061 (Mass. App. Ct. 2004). “For example, unlike a mortgagee a town becomes liable upon acquisition of a tax title for certain expenses, such as condominium common area charges, pursuant to G. L. c. 60, § 77. See Milford v. Boyd, 434 Mass.”
Town of Sandwich v. Quirk, 566 N.E.2d 614 (Mass. 1991). · cites it 2× “” 6 The town does not cite G. L. c. 60, § 77 (1988 ed.), which provides that, after a town forecloses “rights of redemption under a tax title or taking, as hereinbefore provided, the land shall thereafter be held .”
Kelly v. City of Boston, 204 N.E.2d 123 (Mass. 1965). “Compare G. L. c. 60, § 77 (as amended through St.”
O'MALLEY v. Comm'r of Pub. Works of Boston, 165 N.E.2d 113 (Mass. 1960). “See also G. L. c. 60, § 77 (as amended by St. 1938, c.”
Amesbury v. Hatter's Point Condo. Ass'n (2021). “G. L. c. 60, § 77, first para. ("...the land shall thereafter be held and disposed of like any land belonging to it and held for municipal purposes.”
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.