Massachusetts Code § 236-26

Levy by sale; disposition of proceeds; lands taken on behalf of commonwealth
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Section 26. Land and rights mentioned in section one and rights of redeeming land sold for the payment of taxes and other assessments may, if the creditor so elects, be sold on execution as provided in the four following sections, and, after satisfying the execution with the costs and charges, the surplus proceeds of the sale shall be applied and disposed of as provided upon a sale of personal property on execution under the preceding chapter. Land or rights taken on an execution in favor of the commonwealth shall in all cases be so sold.

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