[HISTORY: Adopted by the Board of Assessors of the Town of South Hadley 6-22-2015. Amendments noted where applicable.]
Pursuant to Massachusetts General Laws, Chapter 60A, § 1, the authority to abate an excise tax lies with the Board of Assessors. This authority may only be exercised within the limitations of and consistent with the specific circumstances which are set forth in the statute.
The Assessors have jurisdiction to abate any motor vehicle excise tax for which a timely application is filed and meets qualifications. In conformance with Massachusetts General Laws, Chapter 60A, § 1, and as referenced in the Massachusetts Department of Revenue's Motor Vehicle and Trailer Excise Manual, the Board requires a signed application with each request for abatement. This application, along with supporting documentation, can be filed via mail, email or fax. If a person requests submission via fax, the office will inform the taxpayer that they must contact the Assessors' office by telephone to receive a unique filing receipt number for their application process to confirm the office has indeed received the fax documents. This is to ensure the Assessors' office received the fax, since the Assessors' office shares a single fax machine with the other Town departments.
If a person wishes to hand deliver the documentation, the application can be signed in the office during the transaction. The application and documentation will be checked and confirmed to be complete while the applicant is in the office.
If the proper application form is not submitted, the abatement cannot be processed and the submitter will be notified. If any other documentation submitted with an application form is inadequate, the documents will be sent back to the submitter with a written explanation identifying the necessary steps and/or documentation that is needed to complete the transaction.
The Assessors only have authority to abate the originally assessed excise taxes. Any late fees, interest, demand notice fees, etc., cannot be abated per Massachusetts General Laws.
Massachusetts Department of Revenue's Motor Vehicle and Trailer Excise manual: http://www.mass.gov/dor/docs/dls/publ/misc/mv-bklt.pdf