Mass. Gen. Laws ch. 36 § 24
Notice of a federal tax lien which may be filed in the commonwealth or any other federal lien on any real property or fixtures shall be filed with the register of deeds of the county in which such real property or fixtures are situated. Said register shall, whether the title of the real property involved is registered or unregistered, record such notice, the recording fee for which shall be five dollars. Each register of deeds shall cause competent persons to prepare and keep current an alphabetical listing of all taxpayers against whom such a federal tax lien or other federal lien has been recorded commencing with the year nineteen hundred and fifteen. Certificates of discharge or certificates releasing specific property from such liens, or other notices affecting such liens shall be filed with the same register of deeds with whom the notice of lien was filed. The register of deeds shall, for a like fee, record any such certificates or notices and make a note of reference thereto on the margin of the record of the notice of lien referred to therein. Certification of notices of liens, certificates discharging liens, certificates releasing specific property from liens, or other notices affecting federal liens upon real property or fixtures by the secretary of the treasury of the United States or his delegate, or by any official or entity of the United States responsible for filing or certifying of any other lien shall entitle them to be recorded and no other attestation, certification or acknowledgement shall be necessary. The register of deeds may bill the district directors of internal revenue or other appropriate federal officials on a monthly basis for documents filed by them.
Mass. Gen. Laws ch. 36, § 24