# Mass. Gen. Laws ch. 60, sec. 2: Collection; payment over; returns; abatement > Massachusetts · Statutes · In force URL: https://www.frixlaw.com/law-library/statutes/STATE_MA_PI_TIX_C60_S2 ## Section - **Citation:** Mass. Gen. Laws ch. 60, sec. 2 - **Heading:** Collection; payment over; returns; abatement - **Jurisdiction:** Massachusetts - **Kind:** Statutes - **Status:** In force - **Text as of:** August 14, 2026 - **Source:** Compiled text - **Location:** MA Code / Part I / Title IX / Chapter 60 / Section 2 ## Text Section 2. Every collector of taxes, constable, sheriff or deputy sheriff, receiving a tax list and warrant from the assessors, shall collect the taxes therein set forth, with interest, and pay over said taxes and interest to the city or town treasurer according to the warrant, and shall make written return thereof with his tax list and of his doings thereon at such times as the assessors shall in writing require. He shall also give to the treasurer an account of all charges and fees collected by him. He shall, once in each week or more often, pay over to the treasurer all money received by him for taxes and interest during the preceding week or lesser period together with any interest earned as a result of depositing said taxes and interest received. In cities and towns that accept this paragraph, if the collector is satisfied that an unpaid tax on land committed to the collector or any of the collector's predecessors in office for collection was assessed on a valuation insufficient to meet the charges or expenses of collection, or if any other committed tax is unpaid and is less than $25, the collector may notify the assessors in writing, on oath, stating why the tax cannot be collected. Upon receipt of the request, the assessors shall act on the request immediately and, after due inquiry, may abate the tax and shall certify the abatement in writing to the collector. The certificate of abatement shall discharge the collector from further obligation to collect the tax so abated. Section 2. Every collector of taxes, constable, sheriff or deputy sheriff, receiving a tax list and warrant from the assessors, shall collect the taxes therein set forth, with interest, and pay over said taxes and interest to the city or town treasurer according to the warrant, and shall make written return thereof with his tax list and of his doings thereon at such times as the assessors shall in writing require. He shall also give to the treasurer an account of all charges and fees collected by him. He shall, once in each week or more often, pay over to the treasurer all money received by him for taxes and interest during the preceding week or lesser period together with any interest earned as a result of depositing said taxes and interest received. In cities and towns that accept this paragraph, if the collector is satisfied that an unpaid tax on land committed to the collector or any of the collector's predecessors in office for collection was assessed on a valuation insufficient to meet the charges or expenses of collection, or if any other committed tax is unpaid and is less than $25, the collector may notify the assessors in writing, on oath, stating why the tax cannot be collected. Upon receipt of the request, the assessors shall act on the request immediately and, after due inquiry, may abate the tax and shall certify the abatement in writing to the collector. The certificate of abatement shall discharge the collector from further obligation to collect the tax so abated. ## Nearby sections - [Mass. Gen. Laws ch. 60, sec. 1 Definitions](https://www.frixlaw.com/law-library/statutes/STATE_MA_PI_TIX_C60_S1.md) - [Mass. Gen. Laws ch. 60, sec. 2 Collection; payment over; returns; abatement](https://www.frixlaw.com/law-library/statutes/STATE_MA_PI_TIX_C60_S2.md) - [Mass. Gen. Laws ch. 60, sec. 2A Banks designated to receive tax payments; agreements](https://www.frixlaw.com/law-library/statutes/STATE_MA_PI_TIX_C60_S2A.md) - [Mass. Gen. Laws ch. 60, sec. 2B Municipal taxes; collection services; agreements; compensation; reports; accounting](https://www.frixlaw.com/law-library/statutes/STATE_MA_PI_TIX_C60_S2B.md) - [Mass. Gen. Laws ch. 60, sec. 2C Assignment or transfer of tax receivables; conditions of sale; limitations](https://www.frixlaw.com/law-library/statutes/STATE_MA_PI_TIX_C60_S2C.md) - [Mass. Gen. Laws ch. 60, sec. 3 Tax bills; notices; affidavits of sending](https://www.frixlaw.com/law-library/statutes/STATE_MA_PI_TIX_C60_S3.md) - [Mass. Gen. Laws ch. 60, sec. 3A Form of bill or notice; electronic format; notices for rates of utility fees; nonpolitical municipal informational material](https://www.frixlaw.com/law-library/statutes/STATE_MA_PI_TIX_C60_S3A.md) - [Mass. Gen. Laws ch. 60, sec. 3C City or town scholarship fund; donation; deposits; distribution](https://www.frixlaw.com/law-library/statutes/STATE_MA_PI_TIX_C60_S3C.md) - [Mass. Gen. Laws ch. 60, sec. 3D City or town aid to elderly and disabled taxation fund; voluntary check off donations](https://www.frixlaw.com/law-library/statutes/STATE_MA_PI_TIX_C60_S3D.md) - [Mass. Gen. Laws ch. 60, sec. 3E Application of partial payments](https://www.frixlaw.com/law-library/statutes/STATE_MA_PI_TIX_C60_S3E.md) - [Mass. Gen. Laws ch. 60, sec. 3F Voluntary donation to municipal veterans assistance fund by designation on municipal property tax or motor vehicle excise bills](https://www.frixlaw.com/law-library/statutes/STATE_MA_PI_TIX_C60_S3F.md) - [Mass. Gen. Laws ch. 60, sec. 6 Books or electronically prepared records containing tax lists; duty to keep](https://www.frixlaw.com/law-library/statutes/STATE_MA_PI_TIX_C60_S6.md) - [Mass. Gen. Laws ch. 60, sec. 7 Cash books](https://www.frixlaw.com/law-library/statutes/STATE_MA_PI_TIX_C60_S7.md) - [Mass. Gen. Laws ch. 60, sec. 8 Collector's books as municipal property; open to examination](https://www.frixlaw.com/law-library/statutes/STATE_MA_PI_TIX_C60_S8.md) --- Source: Frix Law Library, https://www.frixlaw.com/law-library/statutes/STATE_MA_PI_TIX_C60_S2. Check the current official text before relying on it. Not legal advice.