[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.
