Posted by Bill H on June 24, 2008 at 11:42:03:
Have not studied MA tax liens and foreclosure.
I can tell you from experience though that it is pretty tough to “beat the rap.”
You will have to prove, depending upon what kind of judge you get,that the taxing jurisdiction failed to comply with the law/statute/code of MA.
The most common defense is that you (whomever lost the property) were not propoerly notified of the upcoming tax sale and the subsequent foreclosure.
In most tax sale and foreclosure states this would require your proving twice that nobody notified you.
The fact that you failed to keep your address current WILL NOT be an acceptable argument. The courts do not look with favor to those who sit upon their rights.
The fact that this motion for judgement has never been challenged might just be a precursor to the problem that you can expect.
The taxing jurisdictions, in most cases, are very good at following the letter and intent of the law/statute/code of their state.
Then again if you get a sympathetic judge,anything is possible.
Good Luck,
Bill H