Massachusetts 2023-2024 Regular Session

Massachusetts House Bill H4801 Compare Versions

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1	1	1 of 15
2	2	FILED ON: 6/26/2024
3	3	HOUSE . . . . . . . . . . . . . . . No. 4801
4	4	House bill No. 4791, as amended and passed to be engrossed by the House. June 26, 2024.
5	5	The Commonwealth of Massachusetts
6	6	_______________
7	7	In the One Hundred and Ninety-Third General Court
8	8	(2023-2024)
9	9	_______________
10	10	An Act relative to municipal tax lien procedures and protections for property owners in the
11	11	Commonwealth.
12	12	Be it enacted by the Senate and House of Representatives in General Court assembled, and by the authority
13	13	of the same, as follows:
14	14	1 SECTION 1. Section 1 of chapter 60 of the General Laws, as appearing in the 2022
15	15	2Official Edition, is hereby amended by inserting after the definition of “Collector” the following
16	16	3definition:-
17	17	4 “Excess equity”, any remaining surplus amount above the taxes, interest, fees and
18	18	5charges of keeping, as reflected in the tax title account balance as of the date of the foreclosure
19	19	6judgment and the fees, expenses, charges and costs actually and reasonably incurred in selling or
20	20	7appraising the property in accordance with section 64A following a final judgment of
21	21	8foreclosure. Where the property is sold in accordance with section 64A, the excess equity shall
22	22	9be determined by deducting from the gross sale proceeds the tax title balance as of the date of the
23	23	10foreclosure judgment, any unpaid property tax, assessments for unpaid water and sewer charges
24	24	11and property insurance accruing from the date of foreclosure and any documented post-judgment
25	25	12costs incurred by the judgment holder from the maintenance, notice and sale of the property,
26	26	13including, but not limited to, broker and real estate agent fees or commissions, listing fees, 2 of 15
27	27	14marketing and advertising costs, legal fees, litigation fees and costs, closing costs, transfer fees,
28	28	15auctioneer fees, notice to property owner, appraisal fees and costs, publication costs, emergency
29	29	16demolition, environmental and other fees, charges or costs directly related to the marketing and
30	30	17sale of the property. Where the property is retained by the judgment holder in accordance with
31	31	18said section 64A, the excess equity shall be determined by deducting the tax title account balance
32	32	19as of the date of the foreclosure judgment and any documented post-judgment costs of appraisal
33	33	20incurred by the judgment holder from the appraised highest and best use value of the property as
34	34	21of the date of the final judgment of foreclosure.
35	35	22 SECTION 2. Subsection (c) of section 2C of said chapter 60, as so appearing, is hereby
36	36	23amended by striking out paragraph (9) and inserting in place thereof the following paragraph:-
37	37	24 (9) A purchaser owning any tax receivable shall give notice to a taxpayer and to the
38	38	25appropriate municipality, within 12 business days of purchasing said tax receivable. The notice
39	39	26shall have the name, address, telephone number and preferred method of communication with
40	40	27said purchaser and any service agent acting on behalf of said purchaser. Whenever the purchaser
41	41	28or the service agent of such tax receivables shall change, the new purchaser or service agent shall
42	42	29provide the notice required herein within 12 business days of the effective date of such change.
43	43	30Where the land is class one, residential property, as defined in section 2A of chapter 59, such
44	44	31notice shall: (i) be mailed by certified mail and addressed to the taxpayer at their last known
45	45	32residence and usual place of abode, or place of business; (ii) be posted upon the class one,
46	46	33residential property; (iii) be posted in a convenient and public place; and (v) include a uniform
47	47	34notice prepared by the commissioner of revenue, in language understandable by a least
48	48	35sophisticated consumer, together with a notice in the 7 most common languages in the 3 of 15
49	49	36commonwealth that this notice affects important legal rights and should be translated
50	50	37immediately, and such notice shall state:
51	51	38 (i) that a complaint to foreclose the tax title may be filed on or after a specific date;
52	52	39 (ii) that the tax title has been sold to a purchaser of tax receivables;
53	53	40 (iii) why the property was taken, and that the owner may redeem the property up until the
54	54	41property is foreclosed by a judgment issued on a proceeding before the land court;
55	55	42 (iv) the components of the amount as of the date of the notice, subject to accumulating
56	56	43taxes, fees and charges, required to redeem the property and the procedure for redemption;
57	57	44 (v) that if a complaint to foreclose the tax title is filed and the owner does not respond by
58	58	45filing an answer, the court may enter an order defaulting the owner;
59	59	46 (vi) that if a complaint to foreclose the tax title is filed, the owner may respond by filing
60	60	47an answer that requests that the court set the terms by which the owner may redeem the property;
61	61	48 (vii) that if the property is not redeemed, the purchaser is entitled to receive a judgment
62	62	49from the land court that transfers title to the property to the town or purchaser and permanently
63	63	50eliminates any title rights the owner has in the property; and
64	64	51 (viii) that following a foreclosure of the property, the former owner shall be entitled to
65	65	52any excess equity in the property, pursuant to section 64A.
66	66	53 SECTION 3. Said chapter 60 is hereby further amended by striking out section 16 and
67	67	54inserting in place thereof the following section:- 4 of 15
68	68	55 Section 16. The collector shall, before selling the land of a resident or non-resident,
69	69	56distraining the goods of any person, or arresting them for the tax, serve on the person a statement
70	70	57of the amount thereof with a demand for its payment. If 2 or more parcels of land are assessed in
71	71	58the name of a resident or non-resident, the statement of the aggregate amount of the taxes
72	72	59thereon may be made in 1 demand. Such demand may also include taxes due on account of
73	73	60tangible personal property and any motor vehicle excise tax. If the heirs of a deceased person,
74	74	61co-partners or 2 or more persons are jointly assessed, service need be made on only 1 of them.
75	75	62Such demand for the tax upon land may be made upon the person occupying the same on
76	76	63January 1 of the year in which the tax is assessed. No demand need be made on a mortgagee,
77	77	64unless the mortgagee has given notice under section 38, in which case no demand need be made
78	78	65on the owner or occupant. Demand shall be made by the collector by mailing the same to the
79	79	66taxpayer by mail that is addressed to them at their last known residence and usual place of abode,
80	80	67or place of business, or to the address best known by the collector, and failure to receive the
81	81	68same shall not invalidate a tax or any proceedings for the enforcement or collection of the same;
82	82	69provided, that if the land is class one, residential property, as defined in section 2A of chapter 59,
83	83	70the demand shall include a uniform notice prepared by the department of revenue, in language
84	84	71understandable by a least sophisticated consumer, together with a notice in the 7 most common
85	85	72languages in the commonwealth that this notice affects important legal rights and should be
86	86	73translated immediately, and providing clear notice that the non-payment of property taxes can
87	87	74result in the taking of the property and that the property owner may be eligible for exemptions,
88	88	75abatements and tax deferrals and other assistance, and should contact the collector of taxes
89	89	76office, together with the address, telephone number, email address, if available, and internet
90	90	77address for further information. 5 of 15
91	91	78 SECTION 4. Section 25 of said chapter 60, as appearing in the 2022 Official Edition, is
92	92	79hereby amended by adding the following sentence:- The notice posted shall be prepared by the
93	93	80department of revenue, in language understandable by a least sophisticated consumer, together
94	94	81with a notice in the 7 most common languages in the commonwealth that this notice affects
95	95	82important legal rights and should be translated immediately.
96	96	83 SECTION 5. Section 52 of said chapter 60, as so appearing, is hereby amended by
97	97	84inserting after the third sentence the following 2 sentences:- Where the land is class one,
98	98	85residential property, as defined in section 2A of chapter 59, such notice shall: (i) be mailed by
99	99	86certified mail and addressed to the taxpayer at their last known residence and usual place of
100	100	87abode, or place of business; (ii) be posted upon the class one, residential property; (iii) be posted
101	101	88in a convenient and public place; and (iv) include a uniform notice prepared by the department of
102	102	89revenue, in language understandable by a least sophisticated consumer, together with a notice in
103	103	90the 7 most common languages in the commonwealth, that this notice affects important legal
104	104	91rights and should be translated immediately. The notice shall state that the treasurer intends to
105	105	92sell the tax title to the owner’s property, that the non-payment of property taxes may result in the
106	106	93loss of the property, and that the property owner may be eligible for exemptions, abatements, and
107	107	94tax deferrals and other assistance, and should contact the office of the collector of taxes offering
108	108	95a face-to-face meeting, together with the telephone number, email address, if available, and
109	109	96internet address for further information.
110	110	97 SECTION 6. Section 53 of said chapter 60, as so appearing, is hereby amended by
111	111	98inserting, in line 7, after the word “forty”, the following words:- ; provided, that where the land
112	112	99is class one, residential property, as defined in section 2A of chapter 59, such notice shall be
113	113	100mailed by certified mail and addressed to the taxpayer at their last known residence and usual 6 of 15
114	114	101place of abode or place of business; and such notice shall be posted upon the class one,
115	115	102residential property and published on the town or city website, any properties not class one,
116	116	103residential.
117	117	104 SECTION 7. Said section 53 of said chapter 60, as so appearing, is hereby further
118	118	105amended by adding the following sentence:- The notice posted shall be prepared by the
119	119	106department of revenue, in language understandable by a least sophisticated consumer, together
120	120	107with a notice in the 7 most common languages in the commonwealth, that this notice affects
121	121	108important legal rights and should be translated immediately.
122	122	109 SECTION 8. Said section 53 of said chapter 60, as so appearing, is hereby further
123	123	110amended by adding the following paragraph:-
124	124	111 Where the land is class one, residential property, as defined in section 2A of chapter 59,
125	125	112all notices sent pursuant to this section shall include a uniform notice prepared by the department
126	126	113of revenue, together with a notice in the 7 most common languages in the commonwealth that
127	127	114this notice affects important legal rights and should be translated immediately. Such notice shall
128	128	115state in language understandable by a least sophisticated consumer:
129	129	116 (i) what taxes or other municipal costs remain unpaid;
130	130	117 (ii) the taxpayer’s right to redeem full ownership of the property, and the components of
131	131	118the amount required to redeem the property;
132	132	119 (iii) that a complaint to foreclose the tax title may be filed on or after a specific date;
133	133	120 (iv) that the tax title may be sold to a purchaser of tax receivables; 7 of 15
134	134	121 (v) that if a complaint to foreclose the tax title is filed and the owner does not respond by
135	135	122filing an answer, the court may enter an order defaulting the owner;
136	136	123 (vi) that if a complaint to foreclose the tax title is filed, the owner may respond by filing
137	137	124an answer that requests that the court set the terms by which the owner may redeem the property;
138	138	125 (vii) that if the property is not redeemed, the town or purchaser is entitled to receive a
139	139	126judgment from the land court that transfers title of the property to the town or purchaser and
140	140	127permanently eliminates any title rights the owner has in the property; and
141	141	128 (viii) that following a foreclosure of the property, the former owner shall be entitled to
142	142	129any excess equity in the property, pursuant to section 64A.
143	143	130 SECTION 9. Section 62A of said chapter 60, as so appearing, is hereby amended by
144	144	131striking out, in line 4, the figure “5” and inserting in place thereof the following figure:- 10.
145	145	132 SECTION 10. Said section 62A of said chapter 60, as so appearing, is hereby further
146	146	133amended by striking out, in line 12, the figure “25” and inserting in place thereof the following
147	147	134figure:- 10.
148	148	135 SECTION 11. Said chapter 60 is hereby further amended by striking out section 64 and
149	149	136inserting in place thereof the following 2 sections:-
150	150	137 Section 64. The land court shall have exclusive jurisdiction of the foreclosure of all rights
151	151	138of redemption from titles conveyed by a tax collector’s deed or a taking of land for taxes, in a
152	152	139proceeding provided for in sections 65 to 75, inclusive. The title conveyed by a tax collector’s
153	153	140deed or by a taking of land for taxes shall be absolute after foreclosure of the right of redemption
154	154	141by judgment of the land court as provided in this chapter; provided, however, that the entry by 8 of 15
155	155	142the land court of a judgment of foreclosure of the right of redemption shall not impair or limit the
156	156	143right of the owner of the land at the time of foreclosure, and of those holding an interest in the
157	157	144land at the time of foreclosure, and their heirs, successors and assigns, to receive any excess
158	158	145equity and subject to the requirements of section 64A. Any sale or retention of property by a
159	159	146municipality or other foreclosing entity pursuant to this chapter, shall be subject to the duties and
160	160	147requirements set forth in said section 64A.
161	161	148 Section 64A. (a) This section shall apply to every sale or retention of property by a
162	162	149municipality or a purchaser of tax receivables following a final judgment of the land court
163	163	150foreclosing the right of redemption. Within 14 days of entry of judgment foreclosing the right of
164	164	151redemption becoming final, with either no appeal having been taken within the applicable time
165	165	152limit, or any appeal taken having resulted in the entry of judgment pursuant to the rescript of the
166	166	153supreme judicial court or appeals court, the judgment holder shall elect either to: (i) retain
167	167	154possession of the property; or (ii) sell the property. The judgment holder shall notify the former
168	168	155owners of the property and all others known to hold the right of redemption in the property at the
169	169	156time judgment entered of the petitioner’s election by mailing notice of the judgment holder’s
170	170	157election and the rights and procedures for claiming excess equity set forth in this section, by
171	171	158certified mail, to their last known address or place of business.
172	172	159 (b) If selling the property, the judgment holder shall market the property for sale within
173	173	160120 days of the final judgment of the land court, unless a later date is agreed to by the judgment
174	174	161holder and any party entitled to claim excess equity under this section. If, after 12 months from
175	175	162the date the property was marketed for sale, the foreclosed property has not sold, the judgment
176	176	163holder may sell the foreclosed property to the highest bidder by public auction. If the property is
177	177	164to be retained, rather than sold, the judgment holder shall have the property appraised, as set 9 of 15
178	178	165forth in this section, within 120 days of the final judgment of the land court, unless a later date is
179	179	166agreed to by the judgment holder and any party entitled to claim excess equity under this section.
180	180	167 (c)(1) Where a property is retained rather than sold by the judgment holder, the judgment
181	181	168holder shall have the property appraised for its highest and best use. The appraisal shall be
182	182	169performed by a licensed appraiser in the commonwealth. The appraised highest and best use
183	183	170value of the property as of the date of the final judgment of foreclosure shall be used to establish
184	184	171the amount of excess equity above the taxes, interest, fees, and charges of keeping accrued
185	185	172before foreclosure, as well as any post-foreclosure charges permitted under this chapter. Such
186	186	173excess equity shall be paid to any party who makes a valid claim for excess equity as set forth in
187	187	174this section.
188	188	175 (2) A property shall not be considered retained by a judgment holder that has elected to
189	189	176sell the property and who, in good faith, has tried to sell a foreclosed property without success,
190	190	177pursuant to the requirements set forth in this section. When the property has not been sold within
191	191	1781 year of being marketed for sale, the judgment holder shall notify any party entitled to claim
192	192	179excess equity of their intention to continue the sale to another date and not to retain the property.
193	193	180Such notice shall be mailed, by certified mail, to any party entitled to claim excess equity, or
194	194	181their successors in interest, to their last known address or place of business. In each successive
195	195	182year after the first attempt at sale, the judgment holder shall use reasonable best efforts to market
196	196	183the property for sale. If no sale is completed within 5 years from the date of the attempted first
197	197	184sale of said property, the property is considered retained and the excess equity shall be
198	198	185determined in accordance with the appraisal provisions set forth in this section. 10 of 15
199	199	186 (d)(1) Upon a sale or appraisal of the property, the judgment holder shall prepare a
200	200	187written itemized accounting setting forth, as appropriate, the disposition of the proceeds arising
201	201	188from the sale, including without limitation the sale price, legal fees, marketing fees, auctioneer
202	202	189fees, advertising costs, appraisal fees and any excess equity due to any party entitled to claim
203	203	190excess equity, or their successors in interest, as set forth in this section. Such written itemized
204	204	191accounting shall be mailed by certified mail, to the former owners’ last known address or place
205	205	192of business, or to the former owners’ personal representative, within 30 days of the sale of the
206	206	193property, or within 30 days of receipt of the appraisal of the property where it is retained rather
207	207	194than sold, as set forth in this section. The judgment holder shall pay the former owners or their
208	208	195personal representative the amount of the excess equity as set forth in the itemized accounting
209	209	196within 60 days following the sale or retention of the property. Where there are multiple former
210	210	197owners or multiple personal representatives, or a combination thereof, the judgment holder shall
211	211	198pay excess equity to each former owner or personal representative in proportion to their
212	212	199ownership interest in the property at the time of the judgment of foreclosure. Liability of the
213	213	200judgment holder to pay excess equity to any other claimants ceases upon disbursement of the
214	214	201excess equity amount paid to the former owner or their personal representative under the terms
215	215	202of this paragraph.
216	216	203 (2) Any excess equity shall be held in escrow by the judgment holder in a segregated
217	217	204interest-bearing account in which all excess equity funds from all foreclosures are deposited and
218	218	205separately accounted for on the books and records of the municipality until such time as it is paid
219	219	206to a former owner or their personal representative.
220	220	207 11 of 15
221	221	208 (e) If a dispute arises between or among the judgment holder and any former owners or
222	222	209their personal representative, including, but not limited to disputes regarding the valuation of the
223	223	210property, the sale process, the amount of excess equity, its distribution, or any other aspect of this
224	224	211section, any such party may seek a determination of the dispute by filing a written complaint in
225	225	212the superior court. Any such complaint shall be filed within 12 months of the date of the notice
226	226	213of written itemized accounting following sale or appraisal of the property, pursuant to this
227	227	214section. Process shall issue and service be made in accordance with the Massachusetts Rules of
228	228	215Civil Procedure. All matters pertaining to the litigation shall be heard by the superior court
229	229	216department.
230	230	217 (f) A former owner or other previous holder of the right of redemption of property, or
231	231	218their successors in interest, whose right of redemption was foreclosed upon by a final judgment
232	232	219of foreclosure entered on or after May 25, 2023, but before the date of the passage of this act,
233	233	220may file a written complaint in the superior court for the return of excess equity in accordance
234	234	221with this section, within 12 months of the date of the passage of this act. No claim for the return
235	235	222of excess equity may be asserted by any party where a land court judgment of foreclosure was
236	236	223entered, and not appealed, on or before May 24, 2023.
237	237	224 SECTION 12. Said chapter 60 is hereby further amended by striking out section 69A and
238	238	225inserting in place thereof the following section:-
239	239	226 Section 69A. (a) The land court may, in its discretion, grant a motion to vacate a decree
240	240	227of foreclosure brought by any interested person other than the petitioner under section 65 within
241	241	2281 year after the final entry of the decree only if: (i) the property has not been sold to an innocent
242	242	229purchaser for value; or (ii) no claim for excess equity has been paid pursuant to section 64A, 12 of 15
243	243	230unless in either case the court makes appropriate equitable orders to protect the rights of the
244	244	231purchaser of the property or the payor of the excess equity. If said foreclosure petition was filed
245	245	232for an unoccupied or abandoned building as set forth in sections 1 and 81A, or there has been a
246	246	233certification pursuant to section 81B that the redemption amount as determined pursuant to
247	247	234section 62 exceeds the assessed value of the parcel, no petition to vacate a decree of foreclosure
248	248	235entered under section 69 and no proceedings at law or equity for reversing or modifying such a
249	249	236decree shall be commenced by any person other than the petitioner except within 90 calendar
250	250	237days after the final entry of the decree, or within 1 year of the final entry of the decree, if the
251	251	238decree was entered prior to the effective date of this section. For any decree relating to a property
252	252	239for which record title stands in the name of a deceased person or person under guardianship or
253	253	240conservatorship, a petition may be maintained for reversal or modification of such decree up to 1
254	254	241year from the date of decree.
255	255	242 (b) No motion to vacate a decree of foreclosure and no proceeding at law or in equity for
256	256	243reversing or modifying such a decree shall be commenced by any person other than the petitioner
257	257	244under section 65 after 1 year, except upon a showing that the moving party’s due process rights
258	258	245have been violated.
259	259	246 (c) If a decree of foreclosure is vacated pursuant to this section, all rights and obligations
260	260	247set forth in section 64A shall be suspended, and any proceedings instituted in the superior court
261	261	248regarding excess equity shall be dismissed.
262	262	249 SECTION 13. Section 75 of said chapter 60, as appearing in the 2022 Official Edition, is
263	263	250hereby amended by adding the following sentence:- The notices shall be prepared by the
264	264	251department of revenue, in language understandable by a least sophisticated consumer, together 13 of 15
265	265	252with a notice in the 7 most common languages in the commonwealth, that this notice affects
266	266	253important legal rights and should be translated immediately.
267	267	254 SECTION 14. The second paragraph of section 77B of said chapter 60, as so appearing,
268	268	255is hereby amended by inserting, after the second sentence, the following sentence:- The notice
269	269	256shall also include the affirmative statement that the custodian shall, following a completed sale,
270	270	257provide to such owner a written notice containing an itemized accounting of the disposition of
271	271	258the proceeds arising from the sale, including the sale price, legal fees, auctioneer fees and
272	272	259advertising costs, other fees, and any excess equity due to the owner, within 30 days after the
273	273	260receipt of such funds.
274	274	261 SECTION 15. Said section 77B of said chapter 60, as so appearing, is hereby further
275	275	262amended by inserting, in line 36, after the word “law” the following words:- , so long as the
276	276	263accounting provisions of this section and section 64A are satisfied.
277	277	264 SECTION 16. Said section 77B of said chapter 60, as so appearing, is hereby further
278	278	265amended by striking out paragraph (4).
279	279	266 SECTION 17. (a) There is hereby established a special commission to conduct a
280	280	267comprehensive study relative to current law and practice around the collection of delinquent and
281	281	268deferred property tax revenue by cities and towns in the commonwealth.
282	282	269 (b) The commission shall consist of the chairs of the joint committee on revenue or their
283	283	270designees, who shall serve as co-chairs of the commission; the commissioner of the department
284	284	271of revenue or a designee; the chief justice of the land court or a designee; the chief justice of the
285	285	272superior court or a designee; 1 member who shall be appointed by the president of the senate; 1
286	286	273member who shall be appointed by the speaker of the house of representatives; 1 member who 14 of 15
287	287	274shall be appointed by the house minority leader; 1 member who shall be appointed by the senate
288	288	275minority leader; 1 member who shall be appointed by the governor; a representative of the office
289	289	276of the attorney general; a representative of the Massachusetts Municipal Association, Inc.; a
290	290	277representative of the Massachusetts Collectors and Treasurers Association, Inc.; a representative
291	291	278of third-party purchasers of tax-receivables; and a representative on property owners’ rights.
292	292	279 (b) The commission shall file a report that shall include, but not be limited to:
293	293	280 (i) an examination and assessment of the current local property tax collection processes,
294	294	281including property owner notification and communication, property tax deferral options, or
295	295	282exemptions that exist for special classes, third-party investor and any subsequent foreclosure
296	296	283proceedings;
297	297	284 (ii) an examination of the role of purchasers of tax receivables, including third-party
298	298	285purchasers of tax receivables, on the collection of delinquent property tax revenue, and any
299	299	286recommended changes to said practice;
300	300	287 (iii) recommended changes to the current statutory interest rate for delinquent property
301	301	288taxes, if any, and the effect said changes would have on municipal operations and finances;
302	302	289 (iv) an examination of the revenue impact on cities and towns from former owners
303	303	290seeking to recover lost equity to which they may be entitled following the United States Supreme
304	304	291Court ruling in Tyler v. Hennepin County;
305	305	292 (v) recommended changes to the statute of limitations for such claims, if any; 15 of 15
306	306	293 (vi) the collection and analysis of data, which may include the number of foreclosures of
307	307	294properties following a tax taking which resulted in the loss of excess equity by former property
308	308	295owners for the 3 years preceding the Supreme Court ruling in Tyler v. Hennepin County;
309	309	296 (vii) best practices in other states; and
310	310	297 (viii) any other recommendations that the commission finds to be in the interest of
311	311	298property owners and municipalities in the commonwealth.
312	312	299 (c) The commission shall file its final report and its recommendations for legislation with
313	313	300the clerks of the house of representatives and the senate, the joint committee on revenue, and the
314	314	301house and senate committee on ways and means, not later than December 31, 2025.
315	315	302 SECTION 18. To uphold the language access and inclusion notice requirements, pursuant
316	316	303to sections 2 to 5, inclusive, and sections 7, 8 and 14, the department of revenue shall evaluate
317	317	304every 10 years the 7 most common languages of the commonwealth utilizing the most recent
318	318	305data from the decennial federal census. The department shall update and prepare notices in
319	319	306language understandable by a least sophisticated consumer and the 7 most common languages in
320	320	307the commonwealth, as established by the most recent census data.
321	321	308 SECTION 19. The department of revenue shall prepare the notices required by this act in
322	322	309language understandable by a least sophisticated consumer consistent with the standard for
323	323	310evaluating truth and deception under the federal Fair Debt Collection Practices Act, 15 U.S.C.
324	324	311Section 1692 et seq., as summarized in Jeter v. Credit Bureau, Inc., 760 F.2d 1168 (11th Cir.
325	325	3121985).