[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.
A.
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.
B.
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.
C.
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
