TLC 60724

March 4, 1982

Suffolk, ss.

Sullivan, J.


The City of Chelsea (the "City") seeks in this proceeding to foreclose the defendant's right to redeem after a taking for non-payment of the fiscal 1977 real estate taxes, and to have this Court enter a decree that the City's title to the land at 3 Pembroke Street (locus), is absolute and that all rights of redemption are barred. The assessed owner, Angelo Morabito, the defendant, answered claiming payment of the taxes and harrassment by officials of the City of Chelsea.

A trial was held on January 29, 1982 at which a stenographer was appointed to record and transcribe the testimony. One witness testified for the City, and the defendant and a private investigator testified on the defendant's behalf. Ten exhibits were introduced into evidence and are incorporated herein for the purpose of any appeal.

On all the evidence I find and rule as follows:

1. In Tax Lien Case No. 48552 the City of Chelsea brought a petition to foreclose the equity of redemption after a taking for non-payment of the 1970 real estate taxes on locus in which proceedings a predecessor in title of the defendant was the original respondent. The petition was withdrawn when the defendant paid the taxes, interest and charges then due in the amount of$4,725.77 on June 9, 1976.

2. The defendant testified at the trial that other than said payment of $4,725.77, he had made no further payments of the taxes on 3 Pembroke Street.

3. On April 25, 1979, the City recorded with Suffolk Deeds, Book 9171, Page 536, an instrument of taking (Exhibit No. 7) for non-payment of the taxes for fiscal 1977. Such taxes were assessed as of January 1, 1976 and were payable on October 1, 1976 and May 1, 1977 (subject to the seasonable mailing of' the tax bills).

4. Commitment sheets for the taxes for fiscal 1977, 1978, 1979, 1980, 1981 and 1982 (Exhibits Nos. 1 to 6 inclusive) show the amount of unpaid real estate taxes, water lien, interest and other charges. These exhibits are confusing in that the amounts due are entered under the columns entitled "Payment Record" when in fact no sums were paid on account of this property. The tax title account also appears on Exhibit No. 8.

5. The City has computed the amount necessary to redeem on January 29, 1982 as $7,364.38 plus $3.00 f'or a deed of release and $10.20 as recording fee. Of course, the interest component of said figure changes daily, and accordingly so does the total. In addition, the Land Court costs are $104.50.

6. The defendant has assumed that there was a duplication in the tax title account and the payments he made to the City on June 9, 1976. However, the taxes for which the taking was made in 1979 were not due until after the June 9, 1976 payment and would not have been included in the amounts paid to redeem the previous tax title account.

7. The defendant testified that his attorney had filed at least one application for abatement, but that no appeals had been perfected.

I have not deemed it necessary to review the defendant's vague allegations as to malfeasance on the part of city officials. The defendant admitted in Court that he had no payment on account of real estate taxes on locus since June 9, 1976; and he has not followed the administrative procedures open to him to contest the amount of assessment. The sum claimed by the City in its tax title account clearly appears due and owing. I, therefore, find and rule on all the evidence, that the amount due the City of Chelsea as of January 29, 1982 for taxes, interest and other charges was $7,364.38 plus $3.00 for a deed of release, $10.20 as a recording fee, $104.50 for Land Court costs, together with interest from January 29, 1982. The defendant may have until May 1, 1982 to redeem.

Judgment accordingly.