Town of Nantucket, MA Chapter 40 Town Collector and Town Treasurer

[HISTORY: Adopted by the Special Town Meeting of the Town of Nantucket 11-13-1990 by Art. 56, approved 3-19-1991.[1] Amendments noted where applicable.]

GENERAL REFERENCES

Finances — See Ch. 19.

[1] Editor's Note: This article also repealed former Ch. 40, Tax Collector, adopted 3-8-1971 ATM by Art. 4, approved 6-22-1971.

§ 40-1 Manner of tax collection.

[Amended 4-4-2006 ATM by Art. 66, approved 8-2-2006]

The Collector is authorized to use all means for collecting taxes that a Town Treasurer may use when appointed Collector, including part payment under MGL c. 60, § 22, and MGL c. 60, § 62A.

§ 40-2 Collection of other municipal fees. [1]

[Amended 4-10-2000 ATM by Art. 61, approved 8-2-2000; 4-15-2003 ATM by Art. 67, approved 7-22-2003]

The Town Collector is authorized to collect other municipal fees, including but not limited to charges incurred by any resident at Our Island Home, which includes but is not limited to room and board, medical supplies and transportation costs; landfill user fees, sewer connection (sewer entrance) fees and sewer user fees. Additionally, the Town Collector is authorized to place a lien against real estate properties for any unpaid balance of charges incurred by any resident at Our Island Home, the landfill user fees, sewer connection fees, sewer user fees and reasonable costs incurred by the Town to remove encroachments from Town property.

[1] Editor's Note: Section 40-2 is merely a compilation into the Code of previous Town Meeting articles which have already provided this authorization to collect these user fees.

§ 40-3 Redemption of tax title real estate.

[Added 4-4-2006 ATM by Art. 66, approved 8-2-2006]

A. Pursuant to the provisions of MGL c. 60, § 62A, the Treasurer of the Town of Nantucket (“Town”) may enter into a written payment agreement ("agreement") with any person(s) entitled to redeem ownership of parcels of real estate ("redeemer") which have been taken by the Town as a result of nonpayment of real estate taxes. The agreement shall be executed by the Town and redeemer and shall set forth the terms and conditions for payment of the delinquent taxes, interest and any other costs, fees or charges associated with same.

B. The redeemer of the following assessment categories of real property shall be eligible to enter into an agreement provided for in the preceding paragraph:

(1) Commercial property;

(2) Residential property;

(3) Industrial; and

(4) Open space.

C. The following conditions must be met prior to the Town and redeemer entering into an agreement.

(1) The Town has not filed a petition to foreclose the rights of redemption with the Land Court, and the recording date of the Instrument of Taking recorded in the Nantucket Registry of Deeds or Nantucket Registry District of the Land Court must be no more than 10 years from the date of the proposed agreement;

(2) All real estate taxes due for the current fiscal year assessed against the parcel must be paid to date;

(3) The redeemer, at the time of execution of said agreement, must pay to the Town a minimum of 25% of the amount due to redeem the parcel. The redeemer must then agree to pay the remaining balance due to the Town in equal monthly installments over a period not to exceed five years.

D. After the Town has received 75% of the total amount due, the Redeemer shall be entitled to a credit equal to 25% of the accrued interest on the tax title account. This credit shall be applied against the final installment payment(s) due under the agreement.

E. During the term of the agreement, the Treasurer may not bring an action to foreclose the tax title of the redeemer unless payments are not made in accordance with the schedule provided in the agreement or timely payments are not made on other amounts due to the municipality that constitute a lien on the same parcel.