Why should I pay interest on a late payment if I never received my bill?

Under state law, Chapter 60, Section3, failure to receive a bill does not affect the validity of the tax or any interest or fines incurred due to late payment. It is the responsibility of the taxpayer to secure his/her tax bill when one is not received. If you do not receive a bill, you must contact the Collector’s office at 978-456-4100 (x311, 317 or 318) for a statement. However, you must call before the due date of the bill.