Mass. Gen. Laws ch. 60 § 1
Terms used in this chapter shall, unless other meaning is clearly apparent from the context, or unless inconsistent with the manifest intent of the legislature, be construed as follows:
"Affordable housing", housing with an affordable housing restriction recorded with the registry of deeds in the county where the property is located that requires the housing, for not less than 45 years, to be rented or owned by families and individuals whose income at initial occupancy is no more than 120 per cent of the area median income as determined by the federal department of housing and urban development guidelines and adjusted for family size and that thereafter such units shall be rented or sold, subject to such restrictions on appreciation as determined by the municipality to be reasonable and necessary to maintain long term affordability, to families or individuals at incomes of no more than 120 per cent of the area median income.
"Abandoned Property", property that is unused, unoccupied, and in such a deteriorated condition as to be uninhabitable or a danger to life or limb. As used in the above sentence unoccupied shall mean without lawful occupants.
"Collector", a person receiving a tax list and a warrant to collect the same.
"Publication", as applied to any notice, advertisement or other instrument, the publication of which is required by law, shall mean the act of printing it once in a newspaper published in the town, if any, otherwise in the county, where the land or other property to which the notice or other instrument relates is situated. The publication shall be made at least fourteen days prior to the date stated for the occurrence of the event to which the publication relates.
"Registry of deeds", the registry of deeds for the county or district where the land taxed lies.
"Service", as applied to any notice, demand or other paper, shall, except as otherwise provided in section sixteen, mean delivering it or a copy to the person for whom it is intended, or leaving it or a copy at his last and usual place of abode or of business, or sending it or a copy by mail postpaid addressed to him at his last and usual place of abode or of business or, if such notice or other paper relates to taxes on land, posting it or a copy conspicuously in some convenient and public place and sending a copy by mail postpaid addressed to the person for whom it is intended at the town where such land lies. Such service shall be sufficient whether made by the then collector of taxes or by any predecessor.
The affidavit of the collector, deputy collector, sheriff, deputy sheriff or constable serving the notice, demand or other paper of the manner of service shall be kept on file in the office of the collector, and shall be prima facie evidence that the same was so served.
Mass. Gen. Laws ch. 60, § 1