Massachusetts General Laws Part I. Administration of the Government (Ch. 1-182) Ch. 91, § 41

If the owner or lienholder fails to claim the vessel within 90 days after the return receipt is received by the claimant or within 90 days after the last day of notice by publication, whichever is later, and if the commonwealth is not the owner pursuant to section 179 or 180 of chapter 6 or sections 26 to 27D, inclusive, of chapter 9, and if the United States is not the owner pursuant to federal law or regulation, the claimant may apply to the office for a title, subject to any lien which is valid and enforceable under any other statute, including section 9 of chapter 106.  The application shall include:  (i) a notarized affidavit by the claimant stating that the vessel has been abandoned for at least 90 days, that all notice requirements pursuant to this chapter have been satisfied and that the vessel is not subject to said section 179 or 180 of said chapter 6 or said sections 26 to 27D, inclusive, of said chapter 9 or the requirements of section 63, or any other applicable state or federal law or regulation;  (ii) if applicable, a copy of the letter to the identified owner and any lienholders and accompanying return receipts;  provided, however, that in the alternative, the claimant may supply a detailed explanation of the unsuccessful steps taken to identify the owner and any lienholders and to secure the address of the owner or any lienholders, including any returned notices;  and (iii) in the case of notice by publication, original copies of the notice as published.  The office shall certify that the claimant has met the requirements of this section and such certification shall be included with the records of the granting of the title.