Mass. Gen. Laws ch. 60 § 31
Current through Chapter 223 of the 2024 Legislative Session
The notice required by chapter two hundred and twenty-four to be given to a creditor may be given to any one of the assessors or to the collector of the city or town where the tax was assessed, any of whom may appear at the examination and do all other things which a creditor might do upon such supplementary proceedings. If a debtor is unable to pay such tax, he may be discharged in the manner provided under such proceedings.
Mass. Gen. Laws ch. 60, § 31