[1]
State Law reference: Assessors, G. L, C. 41, § 24
et seq.
[Ord. of 10-26-2010]
The Board of Assessors is hereby established and shall consist
of three members; one member shall be a full-time member and the others
part-time members, as designated by the Mayor. The part-time members
shall be residents of the City.
The mayor shall, in the month of January in each year, appoint
a member of the board of assessors to serve for a term of three years,
beginning with the first Monday in January next following his appointment
and until his successor shall be duly appointed and qualified. If,
for any reason, a vacancy occurs in the membership of the board of
assessors, the vacancy shall be filled forthwith by the mayor for
the unexpired term. The term of one member shall expire annually.
The Board of Assessors shall annually, as soon as may be after
the beginning of the municipal year, meet and organize by choosing
a Chairman and a Secretary from among their own number, and a majority
of the Board shall constitute a quorum for the transaction of business.
The Assessors shall commence their duties in relation to the
assessment of taxes on the first day of January in each year, or as
soon thereafter as practicable. They shall visit the different estates
in the several wards, take a list of the polls, estimate the value
of personal property, appraise the real estate and obtain all needful
information for the proper discharge of the duties of their office
and shall perform such other duties as required by the laws of the
commonwealth.
The Assessors shall, annually, complete the assessment of taxes
and commit the same with the warrants to the Collector, as required
by the laws of the commonwealth, and file a copy of the warrant with
the City Auditor.
Each year the Assessors shall keep a record of the abatements
of taxes made by them, in a book provided for that purpose, and shall
report a list of the same to the City Auditor and Collector of Taxes,
monthly.
