Tax lists; commitment; warrants; collector of taxes
M.G.L. c. 59, § 53
in effectc. 59, § 53. Tax lists; commitment; warrants; collector of taxes
Section 53. The assessors shall, within a reasonable time, commit the tax list with their warrant to the collector of taxes, and, if there is a fire, water, light or improvement district in the town, they shall commit to him a separate list and warrant for the district taxes. If no collector has been chosen, they shall commit such list with their warrants, to a constable; or, if there is no constable, to the sheriff or his deputy; but the assessors of a town shall not commit a tax list to the collector until the bonds of such collector and of the town treasurer have been given and approved as required by law.
Source: Massachusetts General Court (malegislature.gov)URL: https://malegislature.gov/Laws/GeneralLaws/PartI/TitleIX/Chapter59/Section53Fetched: 10/20/2026
