[HISTORY: Adopted by the Town Meeting of the Town of Plympton
as indicated in article histories. Amendments noted where applicable.]
[Adopted 6-17-2020 ATM
by Art. 27]
The Tax Collector or other municipal official responsible for
maintaining records of real estate payment shall annually, on or before
May 1, either post at the public bulletin board at the Plympton Town
House and/or publish in any newspaper in general circulation in the
Town of Plympton the name, parcel and delinquent amount of any person
or entity who or which has failed to pay any real estate tax which
was due on the May 1 of the prior year, unless such delinquent taxpayer
has entered into a written payment commitment approved by the Tax
Collector on or before April 1 of the current year.
[Adopted 11-30-2022 STM by Art. 2]
Pursuant to the provisions of MGL c. 60, § 62A, the
Treasurer-Collector shall have the authority to enter into written
payment agreements with any person entitled to redeem ownership of
parcels of in tax title which have been taken by the Town as a result
of nonpayment of real estate taxes. The payment agreement shall be
executed on such terms and conditions for payment of the delinquent
taxes, interest and any other costs, fees or charges associated with
same, in accordance with MGL c. 60, § 62A and this bylaw.
The Treasurer-Collector shall not refuse to enter into agreements
with eligible taxpayers.
This bylaw shall apply to all taxpayers with parcels in the
following assessment categories of tax title in the Town:
The following conditions must be met prior to the Town entering
into a payment agreement:
A.
The Town has not filed a petition to foreclose the rights of redemption
with the Land Court, and the recording date of the Instrument of Taking
recorded in the Plymouth County Registry of Deeds must be no more
than 10 years from the date of the proposed agreement; and
B.
All real estate taxes and water/sewer user fees due for the current
fiscal year assessed against the parcel must be paid to date.
All payment agreements shall comply with the following minimum
requirements:
A.
The payment agreement shall have a term of five years; provided,
however, that nothing herein shall preclude the taxpayer from completing
payments of the amount owed within a shorter period of time;
B.
The payment agreement shall include a waiver of 25% of the interest
that has accrued in the tax title account, but only if the taxpayer
pays off the delinquency according to the terms of the agreement (no
taxes or collection costs may be waived); and
[Amended 5-17-2023 ATM by Art. 36]
C.
The payment agreement shall state the amount of the payment due from
the taxpayer at the time of execution of the agreement, which must
be at least 25% of the amount needed to redeem the parcel at the inception
of the agreement. The taxpayer must then agree to pay the remaining
balance due to the Town in equal monthly installments.
[Amended 5-17-2023 ATM by Art. 36]
If the taxpayer pays off the delinquency according to the terms
of the agreement, a credit equal to 25% of the interest accrued to
the date of execution shall be applied against the final installment
payment(s) due under the payment agreement.
During the term of the agreement, the Treasurer-Collector may
not bring an action to foreclose the tax title unless payments are
not made in accordance with the schedule set out in the payment agreement
or timely payments are not made on other amounts due to the Town that
constitute a lien on the same parcel.
