Mass. Gen. Laws ch. 60 § 35
Current through Chapter 89 of the 2024 Legislative Session
If a tax which has been committed to a collector remains unpaid after it has become due and payable, it may be recovered in an action of contract or in any other appropriate action, suit or proceeding brought by the collector either in his own name or in the name of the town against the person assessed for such tax.
Mass. Gen. Laws ch. 60, § 35