# Mass. Gen. Laws ch. 60, sec. 3: Tax bills; notices; affidavits of sending > Massachusetts · Statutes · In force URL: https://www.frixlaw.com/law-library/statutes/STATE_MA_PI_TIX_C60_S3 ## Section - **Citation:** Mass. Gen. Laws ch. 60, sec. 3 - **Heading:** Tax bills; notices; affidavits of sending - **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 3 ## Text Section 3. The collector shall immediately, after receiving a tax list and warrant send notice to each person assessed, resident or non-resident, of the amount of the person's tax. If the notice is mailed, it shall be postpaid and directed to the assessed person at the person's residential address on January 1 if known, or the address of the real estate or personal property to which the tax relates, unless the person shall otherwise direct the collector, in writing, in time and manner as the collector may require. If the tax is a tax on real estate, the collector shall send a separate bill or notice for the portion of the tax applicable to each parcel of real estate separately assessed. An omission to send a notice under this section shall not affect the validity either of a tax or of the proceedings for its collection. An affidavit of the collector or deputy collector sending a tax bill or notice as to the time of sending shall be prima facie evidence that the same was sent at such time. All tax bills or notices issued pursuant to this section shall state (a) the date as of which the tax was assessed and (b) the fiscal year to which the tax relates. The tax notice and bill shall state that all payments shall be to or to the order of the city, town or district and not to or to the order of any officer, board or commission. The collector may send the notice required by this section to an owner who has acquired title by a deed duly recorded subsequent to January first in the year in which said tax was assessed. Section 3. The collector shall immediately, after receiving a tax list and warrant send notice to each person assessed, resident or non-resident, of the amount of the person's tax. If the notice is mailed, it shall be postpaid and directed to the assessed person at the person's residential address on January 1 if known, or the address of the real estate or personal property to which the tax relates, unless the person shall otherwise direct the collector, in writing, in time and manner as the collector may require. If the tax is a tax on real estate, the collector shall send a separate bill or notice for the portion of the tax applicable to each parcel of real estate separately assessed. An omission to send a notice under this section shall not affect the validity either of a tax or of the proceedings for its collection. An affidavit of the collector or deputy collector sending a tax bill or notice as to the time of sending shall be prima facie evidence that the same was sent at such time. All tax bills or notices issued pursuant to this section shall state (a) the date as of which the tax was assessed and (b) the fiscal year to which the tax relates. The tax notice and bill shall state that all payments shall be to or to the order of the city, town or district and not to or to the order of any officer, board or commission. The collector may send the notice required by this section to an owner who has acquired title by a deed duly recorded subsequent to January first in the year in which said tax was assessed. ## 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_S3. Check the current official text before relying on it. Not legal advice.