The Town of Ashby’s Deputy Collector, Kelley and Ryan have recently delivered “Service of Warrants” for past due motor vehicle excise bills to several residents.
Below is the MGL Chapter 60 Section 29 explanation:
- If a person refuses or neglects to pay his tax for fourteen days after demand, the collector shall issue by mail a “Warrant” to collect said tax including interest, charges and fees.
- If a person refuses or neglects to pay his “Warrant” after the collector has notified the person by mail, then a “Service of Warrant” is delivered.
“Service of the Warrant” requires an in-hand presentation of the document either to the delinquent taxpayer or to his representative. Leaving a copy of a warrant at a delinquent’s last and usual place of abode requires a personal delivery to the place of residence which reasonable diligence would discover to be the taxpayer’s customary and most recent residence. For a commercial vehicle, the deputy may serve the delinquent, in hand, at his place of business.
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