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

Mass. Gen. Laws ch. 60, § 8 (2026)

Collector's books as municipal property; open to examination

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

Section 8. All books kept by the collector, which shall be approved as to form by the commissioner, shall be furnished by, and be the property of, the town, and shall be at all reasonable times open to examination by the auditor of such town or any other agent thereof duly authorized therefor. The collector shall, on demand by the mayor, aldermen or selectmen, exhibit to them or to any persons whom they designate, at any time during ordinary business hours, the books, accounts and vouchers relating to taxes committed to him for collection and to his receipts and payments on account of taxes; and they, or the persons designated by them, shall have full opportunity to examine said books, accounts and vouchers, and to make copies and extracts therefrom.

Notes of Decisions
Cited in 2 cases, 1979–1979 · leading case: Attorney Gen. v. Collector of Lynn, 385 N.E.2d 505 (Mass. 1979).
Sort: Relevance Newest Treatment
Attorney Gen. v. Collector of Lynn, 385 N.E.2d 505 (Mass. 1979). · cites it 9× “The judge concluded that the records were exempted from the definition of public records specifically and by necessary implication of G.L.c. 60, § 8. See G.L.c. 4, § 7, Twenty-sixth ( a ).”
Attorney Gen. v. Collector of Lynn, 377 Mass. 151 (Mass. 1979). · cites it 9× “The judge concluded that the records were exempted from the definition of public records specifically and by necessary implication of G. L. c. 60, § 8. See G. L. c. 4, § 7, Twenty-sixth (a).”
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.