summary
Introduced
01/23/2017
01/23/2017
In Committee
01/23/2017
01/23/2017
Crossed Over
Passed
Dead
12/31/2018
12/31/2018
Introduced Session
190th General Court
Bill Summary
Relative to the collection of personal property taxes. Revenue.
AI Summary
This bill amends Chapter 60 of the General Laws to establish a lien on personal property for unpaid personal property taxes. The lien will have the force and effect of an unperfected lien under the Uniform Commercial Code (UCC), and can be perfected by the municipal collector filing a financing statement. This allows the collector to use remedies available to holders of secured interests under the UCC to collect the unpaid taxes, in addition to other existing remedies. The bill also allows the collector to assign the tax receivable and lien to other secured parties who pay the balance due.
Committee Categories
Budget and Finance
Sponsors (6)
Brian Ashe (D),
Brendan Crighton (D),
David Linsky (D),
Brian Murray (D),
Jeff Roy (D),
Chris Walsh (D),
Last Action
Accompanied a study order, see H4244 (on 02/22/2018)
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/190/H1495 |
Bill | https://malegislature.gov/Bills/190/H1495.pdf |
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