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City of Waltham, MA
Middlesex County
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Table of Contents
Table of Contents
Cross references — Annual inventory of City property to be submitted to Mayor and auditor, § 2-2; annual reports by boards and officers to Mayor, § 2-9; turn over and accounting for funds, § 2-88; books and records to correspond to fiscal year, § 2-89.
[Gen. Ords. 1962, § 2-9]
There is hereby established the Board of Assessors.
[Gen. Ords. 1962, § 18-1]
One member of the Board of Assessors shall be appointed by the Mayor on or before the first Monday in February in each municipal year to serve for three years from the expiration of the term of the member then next outgoing.
State law reference — Assessors generally, MGLA c. 41, § 24 et seq.
[Gen. Ords. 1962, § 18-2; Ord. No. 21504, 9-27-1965]
The members of the Board of Assessors shall meet on the first Monday in March, or as soon after as convenient, and organize by choosing one of their number as Chairman and another as secretary or clerk of their Board. The Chairman of the Board of Assessors shall devote his entire time to the duties of such office.
[Gen. Ords. 1962, §§ 2-8, 18-1]
There is hereby established a principal department to be known as the "Assessing Department." The Board of Assessors shall have charge of the Assessing Department.
[Gen. Ords. 1962, §§ 18-4, 18-5]
The Board of Assessors shall render to the City Auditor, at the time when they deliver any tax list to the Collector, a statement of the amount of such list so far as the amounts thereof have not been included in any statement previously made to him.
The Board of Assessors shall at the close of each month, transmit to the City Auditor a statement of the amount of taxes which have been abated during the month.
[Gen. Ords. 1962, §§ 2-9, 18-7]
There is hereby established the office of Assistant Assessor. Assistant Assessors shall be appointed on or before the first Monday of December in each year to serve for one year from the first day in January. Each person so appointed shall be sworn in and shall perform the duties required by law of Assistant Assessors.
[Gen. Ords. 1962, § 18-6]
When sewer, sidewalk or street betterment assessments are apportioned by the Board of Assessors as provided by law, they shall forthwith notify the City Treasurer and the City Auditor of the amounts of the apportionments and the years in which they fall due.
[Ord. No. 28793, 5-24-1999]
The Board of Assessors shall send out impact notices to the owners of any properties where the assessments show an increase of assessments for the taxable year. These notices must be sent out at least 30 days in advance of the tax bills being mailed. In addition, the Assessors must provide adequate opportunity, both during and after regular office hours, for taxpayers to make telephone or other inquiries regarding the proposed new values prior to finalizing the values and tax billing. The above impact notice will in no way affect the City's ability and/or right to assess and collect real property taxes.
[Ord. No. 29024, 6-26-2000]
The Board of Assessors shall mail, starting July 1 of each year but not later than the mailing of the tax bill for each fiscal year, forms required to obtain tax exemptions to all taxpayers previously deemed eligible for statutory exemptions in any of the past three years. Notwithstanding the foregoing, failure on the part of the Assessors to perform pursuant to this provision shall not excuse any taxpayer from timely filing all necessary forms to obtain any tax exemption.
[Ord. No. 30919, 6-23-2008]
The Board of Assessors shall at the close of each fiscal year convey in writing to the City Council a summary of taxpayer participation in any tax relief programs available during the fiscal year, the total number of participants in each program, the total monetary value of relief in each category, comparisons to prior fiscal year participation, and a plan for notifying and informing taxpayers about available tax relief programs during the new fiscal year.