Mass. Gen. Laws ch. 60 § 35
Current through Chapters 1 to 249 and Chapters 253 to 255 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