Kelly v. City of Boston

How courts have described this case

Verbatim parenthetical descriptions written by other courts when citing this decision. Ranked by citation-network relevance.

• concluding that “the Legislature intended the surplus from a sale of land taken for nonpayment of taxes . . . to belong to the municipality” and that “a municipality has no power to pay out” the surplus to the property owner
• affirming that the legislature intended that the statutory process result in forfeiture of taxpayer’s equity to municipality
• “We think it is clear from the above history of the tax statutes that the Legislature intended the surplus from a sale of land taken for nonpayment of taxes, on which the right of redemption has been foreclosed in the Land Court, to belong to the municipality.”
• “We think it is clear from the above history of the tax statutes that the Legislature intended the surplus from a sale of land taken for nonpayment of taxes, on which the right of redemption has been foreclosed in the Land Court, to belong to the municipality.”
• finding no statutory right to surplus
• finding no statutory right to surplus

Source: CourtListener parenthetical corpus (CC0).