Mass. Gen. Laws ch. 59 § 57A

Current through Chapter 223 of the 2024 Legislative Session

Section 59:57A - Unpaid taxes not in excess of one hundred dollars; interest

In any city or town that accepts this section, notwithstanding sections 23D, 57 or 57C, a notice of preliminary tax or actual tax bill for real estate or personal property taxes, in an amount not in excess of $100, shall be due and payable in 1 installment and if unpaid after the day the first installment of the notice of preliminary tax or actual tax bill for the year is due, shall be subject to interest at the same rate and from the same date as any delinquent preliminary or actual tax first installment.

Mass. Gen. Laws ch. 59, § 57A

Amended by Acts 2016, c. 218,§ 140, eff. 11/7/2016 and applicable to taxes or excises assessed for fiscal years beginning on or after 7/1/2017.