Mass. Gen. Laws ch. 59 § 28
Current through Chapter 223 of the 2024 Legislative Session
If a state or county tax is not assessed, and paid by the town, within the time prescribed, and remains unpaid at the expiration of five months after the receipt of a warrant from the state treasurer or of a certificate from the county commissioners requiring its assessment, the amount of the tax may be recovered of the town in contract by the state treasurer or the treasurer of the county respectively.
Mass. Gen. Laws ch. 59, § 28