Massachusetts General Laws Part I. Administration of the Government (Ch. 1-182) Ch. 60, § 63

The treasurer shall receive money paid to him instead of the purchaser or assignee of a tax title, if the amount tendered equals the amount stated in the instrument of assignment or collector's deed plus additional interest at the rate stated in section 62 from the date of sale or assignment to the date the treasurer receives such payment, and give to the person paying it a certificate specifying the amount paid, the name of the person to whom and the real estate on which the tax was originally assessed, and the registry of deeds and the book and page of the records therein where the collector's deed or evidence of taking and the instrument of assignment, if any, is recorded;  and the recording of the certificate in said registry shall extinguish all right and title acquired under the collector's deed or evidence of taking.  The treasurer shall forthwith pay over all money so paid, to the person entitled thereto as determined by him, except that he shall retain $10 for the use of the town and shall account to it therefor.