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Code · Massachusetts · Part I — ADMINISTRATION OF THE GOVERNMENT · Title IX — TAXATION · Chapter 60

Section 85: Taxes paid by co-tenants; lien on co-tenants' interest

102 words·~1 min read·/ma/part-i/title-ix/chapter-60/85·

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Section 85. A tenant in common or joint tenant, who pays the entire tax assessed upon land held jointly or in common, shall have a lien upon the interest of each of his co-tenants, to secure the payment to him of the proportion of such tax payable by each of said co-tenants respectively, with the costs of enforcing the same; but any person whose tax has been so paid by his co-tenant shall have the same right to recover it back if illegally assessed as he would have had if the tax had been paid under a protest by him in writing.
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