Why is the former owner’s name still on my tax bill?

This often confuses new owners, but Chapter 59, Section 11, of the Massachusetts General Law reads, "Taxes on real estate shall be assessed, in the town where it lies, to the person who is the owner on January first......."  The tax bill will carry the January 1st owner(s) name throughout the entire subsequent fiscal year. The former owner's name will be replaced by the new owner's name once the fiscal year has run its cycle.