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

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 bills will carry the January 1st owner's name until the May bill in the subsequent year. The former owner's name will be replaced by the new owner's name once the fiscal year has run its cycle. In the meantime the Town makes every effort to add the new owner name as a “care of” for mailing purposes.