[Adopted as Rev. Ords. 1964, §§ 19-1 through 19-15 (§§ 21-18 to 21-32 of the 2010 Code)]
[Amended 7-6-2021]
As soon after the first Monday in January, annually, as conveniently may be practicable, the Municipal Council shall elect one person to serve as a member of the Board of Assessors for three years from such first Monday, and until a successor is chosen and qualified. The Municipal Council shall in like manner fill any vacancy in such Board. The Municipal Council may elect such assistants and provide such clerical aid as it deems necessary and define the duties and fix the compensation of all of the officers. The Board of Assessors so chosen aforesaid shall exercise the same powers and be subject to the same duties and liabilities as town assessors under the laws of the commonwealth. They shall be sworn to the faithful discharge of their duties. All taxes shall be apportioned and collected in the manner prescribed by the laws of the commonwealth; provided, however, that the Municipal Council may establish further or additional provisions for the collection thereof.
The Board of Assessors shall meet as soon as practicable after the annual election of an Assessor in each year and organize as a Board by the choice of a Chairperson and a Secretary. In the transaction of all business by the Board a majority thereof shall be required.
The Board of Assessors shall hold regular meetings at least once in each week and shall hold special meetings at such other times as the public convenience may require.
It shall be the duty of the Chairperson of the Board of Assessors to apportion the work of the Board among the Assessors, Assistant Assessors and clerical assistants of the Board in such manner as he/she shall deem expedient.
It shall be the duty of the Secretary of the Board of Assessors to keep a record of all its proceedings, including the abatement and revision of taxes, in books to be furnished by the City.
[Amended 1-14-2003]
At least one of the Assessors or a clerk of the Board shall be in attendance at all hours when the office is open. The office shall be open, and at least one of the Board shall be in attendance, during all meetings of the Registrars of Voters and during such hours as the office of the Treasurer/Collector is required to be open.
[Amended 2-20-2001]
It shall be the duty of the Board of Assessors to visit and examine all estates in the City at least once in three years, one proportional part of the City to be visited and examined in each year. At least one of the Assessors and/or the Chairperson's designee shall make such visit and examination and when necessary shall confer with the persons to be taxed therefor.
It shall be the duty of the Assessors annually to make an appraisal of all personal property within the City or owned by persons residing therein which is subject to taxation and which shall come to their knowledge. When practicable such personal property shall be examined by the Assessors or Assistant Assessors. Every such appraisal or examination shall be made by at least two of the Assessors or Assistant Assessors. The lists and appraisals of such personal property shall annually be revised and corrected.
The Assessors shall at least once in each year examine or cause to be examined all recorded transfers of real estate in the City and may require of the City Engineer all necessary assistance in making such examination or may, in their discretion, require that the City Engineer make such examination in their behalf. Full and complete notes of such examination shall be made and shall be preserved in the office of the Assessors.
The Board of Assessors or some person designated by the Chairperson of the Board shall at least once in each year examine all public records relating to the transfer or distribution of personal property, including inventories filed in the Probate Court, and shall cause full notes of such inventories to be made, which shall be preserved in the office of the Assessors.
[Amended 1-14-2003]
A. 
The Board of Assessors shall cause to be prepared by the City Engineer, and shall keep in its office, suitable maps or plans, upon a uniform scale, of all real estate in the City and shall cause to be designated thereon the boundary lines and the names of the respective owners of each lot or tract shown thereon so far as the boundary lines and owners may be ascertained. It shall be the duty of the City Engineer, if so requested by the Assessors, to prepare such maps and plans and to furnish the Assessors with all assistance in their department which they may require.
B. 
Such maps and plans shall be properly indexed, and an accurate record shall be made of all changes in the boundary lines and in the ownership of the several tracts or lots designated thereon. The Board of Assessors shall, upon request of the Treasurer/Collector, furnish the City Engineer with accurate descriptions of all parcels of real estate which are to be sold for nonpayment of taxes or other assessments.
The Board of Assessors shall cause to be prepared and shall keep in its office an alphabetical index of the names of all persons, whether resident or nonresident, who are assessed within the City for any property tax, with proper references to the books, maps and plans which show the valuation, character and location of property upon which such tax is assessed.
The Board of Assessors shall, on the first day of January of each year, or as soon thereafter as may be practicable, assess all taxes in the manner provided by law and shall complete the assessment and commit the lists of taxes with its warrant for the collection thereof to the Treasurer/Collector on or before the 14th day of June of each year, and public notice of the commitment thereof shall forthwith be given by posting such notice in one or more public places within the City and by publishing the same in one or more newspapers published in the City. At the time of committing such lists and warrant or any supplementary lists and warrant to the Treasurer/Collector, the Board of Assessors shall give to the City Auditor a written statement of the total amount of each class of tax or assessment contained in such lists and warrant.
No abatement of taxes other than for statutory exemption shall be made except at a meeting of the Board of Assessors. The Board of Assessors shall, at least once in each month, render a statement in detail to the Treasurer/Collector and to the City Auditor of all apportionments of sewer or other assessments and of all abatements and cancellations made during the month. The Secretary of the Board shall annually in the month of January report to the Municipal Council all abatements which have been made during the 12 months next preceding, stating the names of the persons whose taxes are abated, the amounts of such abatements and the reasons therefor. He/she shall also report such abatements at any other time when the Municipal Council shall so direct. No abatement of any assessment or tax assessed or levied by any other board shall be made by the Assessors without notice to such other board with opportunity to be heard thereon.
In all cases where request is made for apportionment of assessments for betterments under the provisions of MGL c. 80 and of acts in addition thereto or in amendment thereof, or under any general or special law, such apportionment shall be made by the Board of Assessors.