MA S1660

Bill

Relative to the collection of personal property taxes

Introduced
01/22/2019

In Committee
01/22/2019

Crossed Over

Passed

Dead
12/31/2020

Introduced Session

191st General Court

Bill Summary

For legislation relative to the collection of personal property taxes. Revenue.

AI Summary

This bill aims to establish a lien on personal property taxes, including after-acquired consumer goods, equipment, and inventory, until the taxes are fully paid or abated. The lien would have the force and effect of an unperfected lien under the Uniform Commercial Code (UCC), and would be perfected upon nonpayment of taxes and the filing of a financing statement by the municipal collector. The collector can also assign the tax receivable and lien to another secured party, and the remedies available to holders of secured interests under the UCC would be available to the collector or assignee to collect the balance due. This bill would take effect upon passage.

Committee Categories

Budget and Finance

Sponsors (9)

Jay Barrows (R), David Biele (D), Paul Feeney (D), Anne Gobi (D), Jim Hawkins (D), David Linsky (D), Mike Moore (D), Brian Murray (D), Dave Robertson (D),

Last Action

Accompanied a study order, see S2549 (on 02/20/2020)

Official Document

https://malegislature.gov/Bills/191/S1660

(9 Companion Bills)

Version:

Document Type	Source Location
State Bill Page	https://malegislature.gov/Bills/191/S1660
Bill	https://malegislature.gov/Bills/191/S1660.pdf

Bill	Bill Name	Last Action	Type
H205	Relative to debt collection licensure	Accompanied a new draft, see H3949	Similar To
H4283	Relative to the town treasurer, town tax collector, and town clerk of the town of Chester	Signed by the Governor, Chapter 49 of the Acts of 2020	Similar To
H57	Making amendments to the Uniform Commercial Code covering provisions dealing with negotiable instruments and bank deposits and collections	Accompanied a study order, see H5160	Similar To
S1386	Improving juvenile justice data collection	Bill reported favorably by committee and referred to the committee on Senate Ways and Means	Similar To
S167	To prevent unscrupulous medical debt recovery practices	Accompanied a study order, see S2534	Similar To
S1746	Relative to property taxes and senior citizens	Accompanied a study order, see S2549	Similar To
S1765	Granting property tax relief to seniors	Accompanied a study order, see S2549	Similar To
S2549	Order relative to authorizing the joint committee on Revenue to make an investigation and study of certain current Senate documents relative to revenue issues	Discharged to the committee on Senate Rules	Replaced by
S737	To prevent bureaucratic overreach in the collection of student debt	Accompanied a study order, see S2991	Similar To

Bill > S1660

MA S1660

summary

Introduced Session

Bill Summary

AI Summary

Committee Categories

Sponsors (9)

Last Action

Official Document

bill text

bill summary

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