Mass. Gen. Laws ch. 59 § 12E
Current through Chapters 1 to 249 and Chapters 253 to 255 of the 2024 Legislative Session
The real estate of a person deceased, the right or title to which is doubtful or unascertained by reason of litigation concerning the will of the deceased or the validity thereof, may be assessed in general terms to his estate, and said tax shall constitute a lien upon the land so assessed and may be enforced by sale of the same or a part thereof, as provided for enforcing other liens for taxes on real estate.
Mass. Gen. Laws ch. 59, § 12E