This cause came on to be heard on July 6 and July 28, 1989 on the Plaintiff's petition, under G.L. c. 60, §65, to foreclose all rights of redemption to certain property located at 396 Jerusalem Road in the Town of Cohasset ("Town"). Four witnesses testified, nine exhibits were admitted into evidence and one chalk was introduced. Said exhibits and chalk are incorporated herein for the purposes of any appeal. A stenographer was appointed on both days to transcribe the testimony.
In consideration of the foregoing, I find as follows:
1. The Defendant, as Trustee, is the owner of certain real estate located at 396 Jerusalem Road, Cohasset. Said real estate contains about 22,423 square feet of land with a house thereon, and is further described by the Cohasset Assessors as Lot No. 6 ("Locus").
2. As evidenced from the duly authenticated and audited tax title account of the Town of Cohasset, the amount of real estate taxes due and owing the Town, as of July 6, 1989, was $128,366.47.
3. The records and testimony presented by the Defendant are insufficient to rebut the presumed regularity and accuracy of the Town's records.
As I have found above, the tax title account of the Town, duly kept in accordance with M.G.L. c. 60, §2 and duly audited, amply demonstrates the amount of real estate taxes due and owing as of July 6, 1989 to be $128,366.47.
The only rebuttal evidence offered by the Defendant was the testimony of the Trust manager, along with several photocopies of checks. I was unable to determine from such evidence either the genuineness of the checks or, inasmuch as the alleged endorsements were separate from the checks, which went with which, if in fact any did at all. Moreover, the Defendant offered no ledger books nor paid tax bills, all allegedly having been lost.
The evidence offered by the Defendant was certainly inadequate and insufficient to rebut either the statutory presumption of regularity or the evidence offered by the Plaintiff.
Accordingly, I find that the Defendant may redeem Locus upon payment to the Plaintiff, on or before February 2, 1990, of the sum of $128,366.47, together with any other amounts which have accrued to said tax title account since July 6, 1989, and costs of $118.00 with interest allowed by statute from the date hereof to the date of payment.