Massachusetts General Laws Part I. Administration of the Government (Ch. 1-182) Ch. 60, § 64

The land court shall have exclusive jurisdiction of the foreclosure of all rights of redemption from titles conveyed by a tax collector's deed or a taking of land for taxes in a proceeding held pursuant to sections 65 to 75, inclusive. The title conveyed by a tax collector's deed or by a taking of land for taxes shall be absolute after foreclosure of the right of redemption by judgment of the land court as provided in this chapter; provided, however, that the entry by the land court of a judgment of foreclosure of the right of redemption shall not impair or limit the right of the owner of the land at the time of foreclosure, and of those holding an interest in the land at the time of foreclosure and their heirs, successors and assigns, to receive any excess equity and subject to the requirements of section 64A. Any sale or retention of property by a municipality or other foreclosing entity pursuant to this chapter shall be subject to the requirements of said section 64A.