summary
Introduced
03/29/2021
03/29/2021
In Committee
03/29/2021
03/29/2021
Crossed Over
Passed
Dead
12/31/2022
12/31/2022
Introduced Session
192nd General Court
Bill Summary
For legislation relative to the collection of personal property taxes. Revenue.
AI Summary
This bill amends the General Laws of Massachusetts to establish a lien on personal property for unpaid personal property taxes. The lien would have the force and effect of an unperfected lien under the Uniform Commercial Code (UCC), and would be perfected upon non-payment of the tax and the filing of a financing statement by the municipal collector. The collector would be able to add various fees to the balance due, and the lien would terminate once the taxes and fees are fully paid. The collector would also be able to assign the tax receivable and lien to other secured parties holding concurrent liens on the same personal property.
Committee Categories
Budget and Finance
Sponsors (1)
Last Action
Accompanied a study order, see S2743 (on 03/10/2022)
Official Document
bill text
bill summary
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bill summary
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bill summary
| Document Type | Source Location |
|---|---|
| State Bill Page | https://malegislature.gov/Bills/192/S1865 |
| Bill | https://malegislature.gov/Bills/192/S1865.pdf |
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