[Adopted as § 2-319 of the General Bylaws; amended 5-7-2013 ATM, approved 6-12-2013; 5-9-2017, approved 8-31-2017]
[Amended 10-25-2022STM
by Art. 23, approved 2-22-2023]
The Department of Finance and Administration, hereinafter referred
to as the "Tax Collector," shall annually, and may periodically, furnish
to each department, board, commission, or division, hereinafter referred
to as the "licensing authority," that issues licenses or permits,
including renewals and transfers, a list of any person, corporation
or business enterprise, hereinafter referred to as the "party," that
has neglected or refused to pay any local taxes, fees, assessments,
betterments or other municipal charges, and that such party has not
filed in good faith a pending application for an abatement of such
tax or a pending petition before the appellate tax board.
The licensing authority may deny, revoke, or suspend any license
or permit, including renewals and transfers, of any party whose name
appears on said list furnished to the licensing authority from the
Tax Collector or with respect to any activity, event or other matter
which is the subject of such license or permit and which activity,
event or matter is carried out or exercised or is to be carried out
or exercised on or about real estate owned by any party whose name
appears on said list furnished to the licensing authority from the
Tax Collector; provided, however, that written notice is given to
the party and the Tax Collector, as required by applicable provisions
of the law, and the party is given a hearing, to be held not earlier
than 14 days after said notice. Said list shall be prima facie evidence
for denial, revocation or suspension of said license or permit to
any party. The Tax Collector shall have the right to intervene in
any hearing conducted with respect to such license denial, revocation
or suspension. Any findings made by the licensing authority with respect
to such license denial, revocation or suspension shall be made only
for the purposes of such proceeding and shall not be relevant to or
introduced in any other proceeding at law, except for any appeal from
such license denial, revocation or suspension. Any license or permit
denied, suspended or revoked under this section shall not be reissued
or renewed until the license authority receives a certificate issued
by the Tax Collector that the party is in good standing with respect
to any and all local taxes, fees assessments, betterments or other
municipal charges payable to the municipality as of the date of issuance
of said certificate.
The Select Board may waive such denial, suspension or revocation
if it finds there is no direct or indirect business interest by the
property owner, its officers or stockholders, if any, or members of
his immediate family, as defined in MGL c. 268A, § 1, in
the business or activity conducted in or on said property.
The due date for the payment of charges and bills due the Town
shall be shown on the bill or other invoice for the charge or bill.
Interest at the rate of 12% per year shall accrue if the charges remain
unpaid after the due date; provided, however, that the rate of interest
shall not exceed the rate of interest charged on unpaid real estate
tax bills.