Massachusetts General Laws Part I. Administration of the Government (Ch. 1-182) Ch. 41, § 38A

Notwithstanding any general or special law to the contrary, a city or town may by ordinance, by-law or vote provide that the collector of taxes shall be authorized to collect, under the title of city or town collector, any accounts due the city or town and may in like manner define the collector of taxes' powers and duties in relation to the collection of such accounts; provided, however, that no such ordinance, by-law or vote shall limit such collector in the exercise of the remedies hereinafter conferred. Such a collector shall in the collection of such accounts have all the remedies provided by sections thirty-five, thirty-six and ninety-three of chapter sixty for the collection of taxes on personal estate. This section shall not apply to the collection of interest on investments of sinking or trust funds. All bills for accounts due the city or town shall state that all checks, drafts or money orders shall be made payable to or to the order of the city or town and not to or to the order of any officer, board or commission.

Whenever the collector of taxes, in any communication, document or writing intended for use outside his department, identifies a husband and wife, he shall use the name of both husband and wife and shall not use a legal phrase as a substitute for either name.