[HISTORY: Adopted by the Special Town Meeting
of the Town of Fairhaven 5-7-2005 by Art. 23. Amendments noted where applicable.]
GENERAL REFERENCES
Tax titles — See Ch. 74.
The Town is authorized, pursuant to Massachusetts
General Laws, Chapter 59, Section 59A, as amended, to enter into agreements
regarding payment or abatement of some or all of the outstanding real
estate taxes, interest, and penalties owed on a site or portions of
a site from or at which there has been a release of oil or hazardous
materials.
The following are necessary conditions and components
of any such agreement:
A.
The site or a portion thereof must be one from, or
at which, there has been a contaminated release of oil or hazardous
material.
B.
The site or a portion thereof is zoned for commercial
or industrial uses.
C.
The agreement must be for the purpose of environmental
cleanup and redevelopment of such site, and shall require submission
of any plans to address such cleanup and redevelopment.
D.
The agreement must provide:
(1)
The principal amount due of outstanding taxes, interest
and penalties, before abatement of any amount thereof;
(2)
The amount of taxes, interest and penalties to be
abated, if any;
(3)
The net amount of taxes, interest and penalties due
after abatement;
(4)
The percent of interest to accrue, if determined applicable;
(5)
The monthly payments, if applicable;
(6)
The inception date of payment;
(7)
The date of final payment; and
(8)
Late penalties and other terms of repayment.
E.
Agreements can only be made with an eligible person
as defined under MGL c. 21E, § 2.
F.
Such agreements shall be negotiated by a committee
consisting of the Town Administrator, the Town Treasurer and the Chair,
or other designee, of the Board of Assessors, and shall be subject
to approval by the Select Board.
[Amended 5-7-2016 ATM
by Art. 36; 6-14-2021 ATM by Art. 46]
G.
Such agreements shall be signed by the eligible person
and the Chairman of the Select Board.
[Amended 6-14-2021 ATM by Art. 46]
H.
Such agreements shall be notarized and attested to
by the Town Clerk.
I.
Such agreements shall contain any other provisions
as may be required by law or regulation of the Department of Revenue.
J.
In the event any such agreement reduces the tax to
be paid, abatements must be processed and charged to the overlays
for the fiscal years of the taxes abated.
[Amended 6-14-2021 ATM by Art. 46]
Copies of the agreement shall be provided to
the eligible person, the Select Board, the Commissioner of Revenue,
the Department of Environmental Protection and the Environmental Protection
Agency.
