Chapter 60 - COLLECTION OF LOCAL TAXES
- Section 60:1 - [Effective Until 11/1/2024] Definitions
- Section 60:1 - [Effective 11/1/2024] Definitions
- Section 60:2 - Collection of taxes; payment over; returns; abatement
- Section 60:2A - Banks designated to receive tax payments; agreements
- Section 60:2B - Municipal taxes; collection services; agreements; compensation; reports; accounting
- Section 60:2C - [Effective Until 11/1/2024] Assignment or transfer of tax receivables; limitations
- Section 60:2C - [Effective 11/1/2024] Assignment or transfer of tax receivables; limitations
- Section 60:3 - Tax bills; notices; affidavits of sending
- Section 60:3A - Form of bill or notice; electronic format; notices for rates of utility fees; nonpolitical municipal informational material
- Section 60:3B - [Repealed]
- Section 60:3C - City or town scholarship fund; donation; deposits; distribution
- Section 60:3D - Aid to elderly and disabled taxation fund; donations; taxation aid committee
- Section 60:3E - Application of partial payments
- Section 60:3F - Voluntary donation to municipal veterans assistance fund by designation on municipal property tax or moto vehicle excise bills
- Section 60:6 - Books or electronically prepared records containing tax lists; duty to keep
- Section 60:7 - Cash books
- Section 60:8 - Collector's books as municipal property; open to examination
- Section 60:12 - Custody of books, etc.; demand for
- Section 60:13 - Necessity and duty to give bond
- Section 60:14 - Special collector; appointment; bond
- Section 60:15 - Fees of collector
- Section 60:15B - Tax title collection revolving funds
- Section 60:16 - [Effective Until 11/1/2024] Demand; statement of amount
- Section 60:16 - [Effective 11/1/2024] Demand; statement of amount
- Section 60:17 - Unpaid taxes; collection
- Section 60:19 - Special warrant for distress or imprisonment without demand, and for acceptance of early payments
- Section 60:20 - Certificate of abatement
- Section 60:21 - Error in name of person; collection from intended persons
- Section 60:22 - Partial payments
- Section 60:22A - Separate tax bills or notices; partial payments on account; receipts
- Section 60:23 - Filing certificates; releasing liens, etc.
- Section 60:23A - Certificate of liens; fee schedule
- Section 60:23B - Certificate of liens; fee schedule
- Section 60:24 - Levy by distress or seizure and sale; exemptions
- Section 60:25 - [Effective Until 11/1/2024] Detention of goods distrained; notice; sale
- Section 60:25 - [Effective 11/1/2024] Detention of goods distrained; notice; sale
- Section 60:26 - Adjournment; notice
- Section 60:27 - Levy of tax on land by distress of stock and produce
- Section 60:28 - Accounting for surplus
- Section 60:29 - Issuance of warrant to collect; hearing; imprisonment
- Section 60:30 - Certificate of commitment
- Section 60:31 - Release of imprisoned taxpayers; proceedings
- Section 60:32 - Liability of collector for taxes, etc., after discharge
- Section 60:33 - Aiding collector
- Section 60:34 - Warrants; release after service; rearrest
- Section 60:34A - Bond; release of delinquent taxpayer from custody
- Section 60:35 - Actions against delinquent taxpayers
- Section 60:36 - Collection from decedents estates
- Section 60:37 - Lien of taxes on land; duration; sale; title
- Section 60:37A - Sales, etc., that cannot be legally made; statements by collectors
- Section 60:37B - Certification of amounts necessary for taking land under sec. 37
- Section 60:38 - Mortgagees; notice requiring demand for payment
- Section 60:39 - Service of tax notice; designating place
- Section 60:40 - Notice of sale; publication, time of
- Section 60:41 - Description in case of change of local name
- Section 60:42 - Notice of sale; posting
- Section 60:43 - Conduct of sale, etc.
- Section 60:44 - Adjournment
- Section 60:45 - Collector's deed; contents; effect
- Section 60:46 - Defective titles; reimbursement of purchasers; reassessment
- Section 60:47 - Tax title owners; filing required statements
- Section 60:48 - Insufficient bids; municipality as purchaser; collector's duties
- Section 60:49 - Purchase price unpaid; validity of sale
- Section 60:50 - Municipalities as purchasers; deeds; tax title accounts; foreclosures
- Section 60:50A - Municipalities; land held under tax sales; protecting interests
- Section 60:50B - Municipalities; foreclosure proceedings; appropriations
- Section 60:51 - Several parcels of small value; sale together
- Section 60:52 - [Effective Until 11/1/2024] Management and sale of land acquired for taxes
- Section 60:52 - [Effective 11/1/2024] Management and sale of land acquired for taxes
- Section 60:53 - [Effective Until 11/1/2024] Taking for taxes; notice
- Section 60:53 - [Effective 11/1/2024] Taking for taxes; notice
- Section 60:54 - Instrument of taking; form; contents; effect
- Section 60:55 - Fees for taking
- Section 60:56 - Taking in name of one of several owners; extent of taking
- Section 60:57 - Affidavit of collector, etc.; evidence
- Section 60:57A - Payment by check or electronic funds transfer not duly paid; penalty
- Section 60:58 - Payments by mortgagee; addition to debt
- Section 60:59 - Payments by mortgagors or mortgagees
- Section 60:60 - Payments by other than fee owners
- Section 60:61 - Taxes subsequent to sale or taking
- Section 60:61A - Lands subject to tax titles held by municipalities; taking for nonpayment of taxes
- Section 60:62 - [Effective Until 11/1/2024] Land taken or sold for taxes; redemption
- Section 60:62 - [Effective 11/1/2024] Land taken or sold for taxes; redemption
- Section 60:62A - [Effective Until 11/1/2024] Authorization of payment agreements
- Section 60:62A - [Effective 11/1/2024] Authorization of payment agreements
- Section 60:63 - Payments to treasurer instead of purchaser; certificate of release
- Section 60:64 - [Effective Until 11/1/2024] Absolute title after foreclosure
- Section 60:64 - [Effective 11/1/2024] Absolute title after foreclosure
- Section 60:64A - [Effective 11/1/2024] Elections available to judgment holder
- Section 60:65 - [Effective Until 11/1/2024] Rights of redemption; petition for foreclosure; legal fees
- Section 60:65 - [Effective 11/1/2024] Rights of redemption; petition for foreclosure; legal fees
- Section 60:66 - Title examinations; notice
- Section 60:67 - Default
- Section 60:68 - Answer; offer of redemption; hearing
- Section 60:69 - Decree barring redemption; vacating decree; petition
- Section 60:69A - [Effective Until 11/1/2024] Decree barring redemption; time for vacating decree entered by person other than petitioner
- Section 60:69A - [Effective 11/1/2024] Decree barring redemption; time for vacating decree entered by person other than petitioner
- Section 60:70 - Validity of title; questioning; decree of court
- Section 60:71 - Jury trials; waiver; framing issues
- Section 60:72 - Questions of law reported
- Section 60:73 - Costs and fees; deposit by petitioner
- Section 60:75 - [Effective Until 11/1/2024] Practice and procedure
- Section 60:75 - [Effective 11/1/2024] Practice and procedure
- Section 60:76 - Jurisdiction of land court; petition for redemption
- Section 60:76A - Partial redemption; divided lands
- Section 60:76B - Errors or irregularities in water, sewer use or municipal light rates and charges
- Section 60:76C - Tax titles held by towns; notice of assignments, redemptions or foreclosures
- Section 60:77 - Foreclosure by municipalities; tax titles; covenants calling for money payments by owners
- Section 60:77A - Sale by municipalities; land acquired through foreclosure; recording deeds
- Section 60:77B - [Effective Until 11/1/2024] Management, sale, or lease by municipalities; land acquired through foreclosure or under sec. 80; notice
- Section 60:77B - [Effective 11/1/2024] Management, sale, or lease by municipalities; land acquired through foreclosure or under sec. 80; notice
- Section 60:77C - Deeds accepted by municipalities in lieu of foreclosure; taxes
- Section 60:79 - Sale without foreclosure; inquiries
- Section 60:80 - Lack of or inadequate bids; sales without foreclosure
- Section 60:80A - Title to land conveyed under sec. 79 or sec. 80; questioning barred
- Section 60:80B - Title acquired under sec. 79 or sec. 80; petition to establish; procedure
- Section 60:80C - Title to land conveyed under sec. 79 or sec. 80; curing defects
- Section 60:81A - Land with unoccupied buildings; inspection; abandonment; foreclosure of rights of redemption
- Section 60:81B - Purchase of land or taking of land for nonpayment of taxes under sec. 43 or 53
- Section 60:82 - Notice to holder of invalid tax title; release of interest
- Section 60:83 - Failure to release interest; recording affidavit of notice by collector
- Section 60:84 - Reassessment or collection of taxes where title invalid; disclaimer by municipality of title
- Section 60:84A - Certificates of invalidity; refunds to tax holders
- Section 60:85 - Taxes paid by co-tenants; lien on co-tenants' interest
- Section 60:86 - Enforcement of lien of co-tenant
- Section 60:87 - Directions to collectors; ordinances or by-laws
- Section 60:88 - Tax lists and warrants; posting by sheriff or deputies
- Section 60:89 - Fees of sheriff for collecting taxes
- Section 60:90 - Treasurer as collector; warrants
- Section 60:91 - Foreign corporation; non-resident; failure to pay taxes; restraint on business
- Section 60:92 - Deputy collectors; appointment and removal; bookkeeping; reports; deposit and transfer of funds
- Section 60:93 - Money due taxpayer from municipalities; withholding for delinquent taxes
- Section 60:94 - Accounts and receipts of collectors; exhibiting on request of municipal officers
- Section 60:95 - Credits and payments to collectors
- Section 60:96 - Removal of collectors
- Section 60:97 - Accounts, records, etc., of collectors; audits; deposit with assessors; uncollected tax lists
- Section 60:98 - Back taxes; actions to recover
- Section 60:99 - Collectors; failure to exhibit accounts or receipts
- Section 60:100 - Collectors; failure to turn over accounts
- Section 60:101 - Violations of sec. 12
- Section 60:102 - Collectors; violations of sec. 2 or sec. 8
- Section 60:103 - Failure to aid collector
- Section 60:104 - Exorbitant redemption charges
- Section 60:105 - Forms