Hilde v. Dixon

We have here another instance of prospecting among old tax titles for nuggets in the form of procedural flaws. See Devine v. Nantucket, ante 548 (1983).

On August 30,1935, the collector of taxes of Kingston made a tax taking of five lots which had belonged to Marks F. Braunecker. Rather than foreclosing the tax titles, the town applied to the Commissioner of Corporations and Taxation under the “lands of low value” procedure contained in G. L. c. 60, § § 79 and 80, as amended by St. 1935, c. 173, § 1 and 2, respectively. Those proceedings culminated on April 20,1939, in the grant of a deed of…