A. 
Fund balance and reserve policies should be established to protect the Town from unforeseen increases in expenditures, reduction in revenues, or a combination of both, or any other extraordinary events. Fund balance and reserve policies also serve to provide an additional source of funding for capital construction and replacement projects. Reserves should normally average 5% to 15% of the Town's General Fund budget.
B. 
There are two classes of reserves:
(1) 
Restricted reserves which are to be utilized only for the purpose designated;
(2) 
Unrestricted reserves which can be utilized at the discretion of the authorized personnel.
C. 
Reserve policies cover operating reserves, which provide for unanticipated expenditures or unexpected revenue losses during the year; capital reserves, which provide for normal replacement of existing capital plan and the financing of capital improvements; OPEB reserves provide for funding of other post-employment benefit liability; cash flow reserves, which provide sufficient cash flow for daily financial needs; and contingency reserves provide for unanticipated expenditures.
D. 
The Town shall maintain the following general, special and strategic reserve funds:
(1) 
Operating reserves. The maintenance of adequate operating reserves is essential to the financial strength and flexibility of the Town as a whole. Adequate operating reserves are integral parts of the financial structure of the Town and help make it possible for the Town to issue debt, among many other functions.
(a) 
Undesignated fund balance. Operating fund balance shall be maintained at sufficient levels to absorb unpredictable revenue shortfalls and to insure desired cash flow levels. With regard to the General Fund, cash balances available at year-end shall, in combination with the new revenues, be sufficient to preclude any requirement for short-term debt to sustain Town operations. Should this fund balance fall below 5% of the fund balance floor, defined as General Fund revenue less state aid and appropriations to reserve accounts, a plan for expenditure reductions and/or revenue increases shall be submitted to the Select Board during the next budget cycle.
(b) 
Free cash. This reserve provides for the temporary financing of unforeseen opportunities or needs of an emergency nature including increases in service delivery cost. This is the portion of undesignated fund balance certified by the Department of Revenue, Division of Local Services, as free cash. Monies held in this reserve may be appropriated during the current budget year and may also be used as a source of revenue for the ensuing budget year. Of all General Fund reserves, this is the most flexible.
(c) 
Finance Committee reserve.
(2) 
Stabilization Fund. A Stabilization Fund shall be maintained, under the provisions of MGL c. 40, § 5B.
(a) 
The target funding level (TFL) for the fund shall be an amount equivalent to 5% of the Town's prior year's total General Fund revenue less appropriations to reserve accounts. A Stabilization Fund floor shall be established at 1.5% of the Town's prior year's total General Fund revenue less appropriations to reserve accounts. The Fund shall be funded only with free cash or one-time revenues.
(b) 
The Stabilization Fund may only be used under the following circumstances:
[1] 
To support the operating budget when General Fund net revenue, as defined as total revenue less debt exclusions and state school building reimbursements, increases less than 2.5% from the prior fiscal year.
[2] 
To fund capital projects, on a pay-as-you-go basis, when available free cash drops below $2,000,000 in any year and only if the Capital Stabilization Fund has reached its floor as defined in the Capital Stabilization Fund section of this policy.
(c) 
The level of use of the Stabilization Fund shall be limited to the following:
[1] 
When supporting the operating budget under Subsection D(2)(b)[1] above, the amount drawn down from the fund shall be equal to the amount necessary to bring the year-over-year increase in the Town's prior year net revenue to 2.5%, or $1,000,000, whichever is less. The draw down shall not occur in more than three consecutive fiscal years and the maximum shall not exceed $2,500,000 for the three-year period.
[2] 
When funding capital projects, on a pay-as-you-go basis under Subsection D(2)(b)[2] above, no more than $1,000,000 may be drawn down from the fund in any fiscal year. The draw down shall not occur in more than three consecutive fiscal years and the maximum shall not exceed $2,500,000 for the three-year period.
(d) 
In order to replenish the Stabilization Fund if used, in the year immediately following any draw down, the Town shall formulate a plan to restore the fund to the previously identified TFL. Said funding shall come from free cash.
(3) 
Capital Stabilization Fund. A Capital Stabilization Fund shall be maintained, under the provisions of MGL c. 40, § 5B.
(a) 
The TFL for the fund shall be an amount equivalent to 1% of the Town's prior year total General Fund revenues. A Capital Stabilization Fund floor shall be established at $25,000. The fund shall be funded only with free cash or one-time revenues.
(b) 
The Capital Stabilization Fund may only be used to fund projects which have been approved as part of the Town's Capital Improvement Plan (CIP).
(4) 
Other post-retirement benefits (OPEB). A Stabilization Fund established per the provisions of MGL c. 40, § 5B, and a Trust Fund established per the provisions of MGL c. 32B, § 20 shall be utilized to reserve funds to offset the Town's OPEB liability.
(a) 
The aggregate target funding level (TFL) for these funds shall be an amount equivalent to 5% of the OPEB unfunded actuarial liability.
(b) 
Annually $75,000 shall be deposited and per person costs for new positions shall be charged to cost center.
(5) 
Overlay reserve. Established per the requirements of MGL c. 59, § 25, the Overlay is used as a reserve, under the direction of the Board of Assessors, to fund property tax exemptions and abatements resulting from adjustments in valuation. The Select Board shall, at the conclusion of each fiscal year, require the Board of Assessors to submit an update of the Overlay Reserve for each fiscal year, including, but not limited to, the current balances, amounts of potential abatements, and any transfers between accounts. If the balance of any fiscal year overlay exceeds the amount of potential abatements, the Select Board may request the Board of Assessors to declare those balances surplus, for use in the Town's Capital Improvement Plan (CIP) or for any other one-time expense.
(6) 
Enterprise fund retained earnings reserve. To provide rate stability in the Water and Sewer Enterprise Funds, the funds will maintain retained earnings equivalent to a minimum of three months of appropriated expenses. Retained earnings in excess of four months will be appropriated to offset user fees directly or indirectly through capital project pay-as-you-go funding of enterprise fund projects.
(7) 
Special education stabilization fund. To provide stability in the delivery of public education that could otherwise be adversely impacted by costs associated with special education which were unforeseen at the time the annual fiscal appropriation was adopted by an Annual Town Meeting, the Town will establish a Stabilization Fund per the provisions of MGL c. 40, § 5B. For the purpose of this policy unforeseen costs are those for which neither experience nor reasonable judgment or planning could have anticipated.
(a) 
The target funding ceiling (TFC) for this Fund shall be $750,000 and the target funding floor (TFF) shall be $100,000.
(b) 
The school department can request a transfer from this Fund in an amount not to exceed $250,000 in any one fiscal year if the following conditions are met:
[1] 
Eligible costs are limited to out of district placements and transportation costs associated with out of district placements.
[2] 
The costs were unforeseen prior to the adoption by Town Meeting of the school department budget in the fiscal year the funds are being requested.
[3] 
The School Committee, Finance Committee, and Select Board each by majority vote affirm that the costs were unforeseen and paying said costs from the appropriated school department budget would adversely impact the delivery of education in North Andover.
(c) 
In order to ensure that the Fund is not depleted, and that proper financial planning is undertaken to reduce the likelihood of future unforeseen costs, the aggregate amount of transfers from the Fund in any two consecutive fiscal years is $400,000. The Town shall formulate a plan to restore the Fund to the identified TFC when the balance of the Fund drops below the TFF. Said funding shall come from Free Cash or other Reserves.
(d) 
Prior to use of the fund, every effort should be made to fund such deficits in the operating budget, including but not limited to the use of reserve transfers.
A. 
Purpose. The purpose of this policy is to establish a uniformed process for addressing aging ambulance billing receivables and hardship requests on ambulance billings.
B. 
Background.
(1) 
The Town of North Andover (hereinafter referred to as "Town") contracts with an outside billing company to administer the billing and collections for ambulance service provided by the Town through its Fire Department.
(2) 
The Town, as part of an agreement with the outside billing company, requires a standard method of pursuing collections to ensure payment is secured that is owed to the Town, under prices set by the Town and allowable under federal or state medical reimbursement expenses. In order to achieve these goals, the Town may hire a credit and collection company to pursue delinquent accounts.
C. 
Write-off of uncollectible ambulance receivables.
(1) 
The Town shall receive and review a monthly balance of accounts, including all aging and current accounts, prepared by the outside billing company. Said monthly statement shall be reconciled by the Town and outstanding balances and receipts received shall be confirmed. Any differences must be immediately resolved and corrected between the Town and the outside billing company.
(2) 
The Town shall meet/review with the outside billing company on a quarterly basis to discuss aging receivables that have shown no activity within the prior 180 days to review the processes utilized by the billing company to pursue said collection on accounts. Said methods of collections that are considered to be a fair and reasonable effort at collection are:
(a) 
Correspondence to the insurance company, if the patient was insured, or to the patient directly, if uninsured; or
(b) 
Facsimile transmissions to the patient or their insurance company.
(3) 
The Town, after receiving proof that items in Subsection C(1) and (2) have been met and collection has not been successful, may authorize the billing company to write-off these receivables as uncollectable accounts. Said determination does not constitute a forgiveness of the debt and it is still payable by the debtor.
(a) 
The Town authorizes the billing company to turn over to the Town's designated collection agency the write-offs for further collection activity. This turnover will exclude residual balances after MassHealth, Medicare payments where no secondary insurance has been identified, and/or those debtors who are found to qualify as "proven to be living under 200% Federal Poverty."
(b) 
The Town Manager reserves the right to waive Subsection C(3) for North Andover residents.
(4) 
The collection agency will remit their collection activities to the Town's billing company on a monthly basis for deposit to the Town's bank account. The billing company shall report said collections to the Town separately from its own collection activity. In event of disagreement, the Town Manager shall decide.
(5) 
The collection agency shall report to the Town on a biannual basis a summary of their collection efforts and provide recommendations for further write-offs as bad debt. The Town shall review the recommendations, and make a final determination as to whether any of the accounts should be written off as bad debts. Said determination is to be based upon the inability of the collection agency, the billing company, or any agents they or the Town may use, to locate or obtain direct contact to the debtor, either by a registered receipt letter or some other means. Upon the preparation of said final list of determination, this shall be forwarded to the Town Manager. Upon approval, that said final list will be deemed uncollectable and removed from collection and forwarded to the Town Accountant.
D. 
Hardship requests.
(1) 
Amounts due of $50 or less to which patient returns the bill indicating hardship will be written off.
(2) 
Requests for waiver of a portion or all of an ambulance bill shall be submitted by the patient to the outside billing company for review and determination of financial conditions of the patient and ability to pay. The request may be required to be submitted upon approved forms supplied by the outside billing company and may require documentation, such as hospital free care confirmation, a signed copy of the income tax return for the prior year, a letter from a third party such as a social worker, or a letter from the patient himself attesting to such hardship that has been signed under the pains and penalties of perjury.
(3) 
The outside billing company will review all requests for waivers based upon financial hardship and shall issue a recommendation based on the Massachusetts Department of Housing and Urban Development income guidelines whether a waiver should be granted by the Town.
(4) 
The Fire Chief and the Town Treasurer will have the authority to determine if a waiver shall be granted where the balance is $250 or less. They will report the approval to the Town Accountant and the Town Manager.
(5) 
For balances in excess of $250, the Town through the Town Manager shall review the decision of the outside billing company for each requested financial hardship waiver. Unless mitigating information is presented or obtained that would require a new review of the request, the Town Manager shall confirm the decision of the outside billing company relative to the requested financial hardship waivers.
(6) 
The Town shall notify the outside billing company of the decision of the Town relative to their action on the requested financial hardship waivers within 10 days of the decision and it shall be so documented in the accounts receivable issued by the outside billing company.
All information received as a result of this policy, including debtor's name, address and financial information, may not be a public record and is subject to compliance with federal, state and local laws relative to medical, personal and financial information for purposes of records retention and public records access.
A. 
Purpose. The 2012 Annual Town Meeting voted to accept the provisions of MGL c. 59, § 5K authorizing the continuation of a Senior Citizen Property Tax Work-Off Program and to authorize the Select Board to adopt regulations for implementing the program consistent with the intent of the statute. The 2012 Annual Town Meeting also voted to allow an approved representative, in lieu of persons physically unable, to provide such services to the Town.
B. 
Statutory authority. Massachusetts General Laws c. 59, § 5K provides for the establishment of a program to allow persons over the age of 60 to volunteer to provide services to a town. In exchange for such volunteer services, the Town shall reduce the real property tax obligations of such person and any reduction so provided shall be in addition to any exemption or abatement to which any such person is otherwise entitled and no such person shall receive a rate of, or be credited with, more than the current minimum wage of the Commonwealth per hour for services provided pursuant to such reduction nor shall the reduction of the real property tax bill exceed $1,500 in a given tax year. It shall be the responsibility of the Town to maintain a record for each taxpayer including, but not limited to, the number of hours of service and the total amount by which the real property tax has been reduced and to provide a copy of such record to the assessor in order that the actual tax bill reflect the reduced rate.
C. 
Administration. This policy/procedure shall be implemented and administered by the Director of Elder Services or his/her designee.
D. 
Procedure.
(1) 
Notification.
(a) 
Applications will be made available at the North Andover Senior Center for eligible Town residents starting on the first Monday in May through the third Friday in May.
(b) 
Posting for the program will be placed on the Town's website, local access cable, local newspapers, and flyers in prominent locations throughout the Town.
(c) 
All Town departments (municipal and school) will be contacted and asked to submit request for workers and job skills required.
(2) 
Eligibility.
(a) 
To be eligible for this program, a Town resident must:
[1] 
Be over 60 years of age;
[2] 
Own and occupy the property for which Town of North Andover taxes are paid;
[3] 
Have their name or current spouse listed on deed;
[4] 
Meet the minimum skills required for the assigned position;
[5] 
Be able to start the assignment by the first Tuesday in September; and
[6] 
Provide own transportation to the designated job site.
(b) 
Completed applications must be submitted by close of business on the first Friday in June. One applicant per real estate tax paying household may apply.
(c) 
All applicants will be scheduled for an interview/intake. At the time of interview/intake, applicant must:
[1] 
Present most recent property tax bill;
[2] 
Complete and sign Criminal Offender Record Information (CORI) clearance form;
[3] 
Complete and sign an I-9 form; and
[4] 
Complete and sign a volunteer/participant release of liability and assumption of risk agreement.
(3) 
Selection of candidates.
(a) 
If there are more applicants than authorized positions in a particular year, a lottery drawing will be held of all eligible applicants.
(b) 
The lottery drawing will be held on the second Friday in June at 10:00 a.m. at the Senior Center.
(c) 
All names will be drawn and assigned a number.
(d) 
The designated numbers equivalent to the number of authorized positions will receive a placement assignment along with Department name, supervisor contact, etc.
(e) 
If an applicant selected cannot fulfill the specific job assignment, the next eligible applicant will be offered the position.
(4) 
Completion and documentation of hours.
(a) 
Selected candidates must complete the total designated number of hours between the first Monday in July and the last Friday in April. The maximum number of hours a candidate is eligible to work in a week is 10.
(b) 
All hours worked must be documented and approved by the designated supervisor in the Town/School department.
(c) 
The designated supervisor will return the sign-off sheet at the end of the term to the Senior Center along with an accompanying W-4 form for the current calendar year.
(d) 
The Director of Elder Services, or his/her designee, will be responsible for submitting all necessary documentation to the Assessor's Office for the proper accounting of tax abatement.
(5) 
Approved representative.
(a) 
Successful applicants not physically able to perform such services may designate an approved representative to provide such services.
(b) 
The approved representative must:
[1] 
Be 18 years of age or older;
[2] 
Complete and sign CORI clearance form;
[3] 
Provide own transportation to the designated job site;
[4] 
Be able to work the necessary hours during regular business hours;
[5] 
Meet the skills required for the position; and
[6] 
Complete the hours within the required time frame.
(6) 
Program benefit limits and amendments. Effective Fiscal Year 2023, the program benefit limits, as established by the Select Board shall be:
(a) 
Maximum of 60 participants;
(b) 
One hundred hours of service; and
(c) 
Property tax abatement based on the current minimum wage of the Commonwealth ($14.25 per hour), $1,500 maximum.
(7) 
The Town Manager shall, from time to time, propose and the Select Board may adopt amendments to this policy/procedure.
A. 
General.
(1) 
The Town of North Andover (hereinafter referred to as "Town"), acting through its Select Board or duly authorized agent, shall assess the owners of the land abutting a public sewer line installed by the Town by a rate based upon the uniform unit method. Sewer assessments shall be determined utilizing sewer unit values and shall be levied as betterment assessments or sewer privilege fees as described herein. Revenue generated by said sewer betterment assessments shall cover the local (Town) share of the total project costs associated with the design and construction of sewer projects and appurtenant work.
(2) 
The authority to assess betterments, as well as the permitted methodologies for doing so, are described in Massachusetts General Laws, c. 80 and c. 83, §§ 14 through 24.
(3) 
If any provision of these regulations or the application thereof to any person or circumstance is found to be invalid, such invalidity shall not affect other provisions or applications of these regulations which can be given effect without such invalid provision or application.
B. 
Method of assessing betterments.
(1) 
General. The Town shall assess sewer betterments based upon the uniform unit method. Sewer users shall be assessed by a rate proportional to the value assigned to the sewer unit at the time of assessment. Said rate shall be determined by user class and shall apply to all lands developed or undeveloped abutting the aforementioned public sewer line. The assessment shall be calculated by dividing 20% of the local share of the total allocable sewer project costs by the total number of sewer units. The local share of the project costs can include costs of engineering, survey and design, construction, land acquisitions, legal services and all related contingencies less all state and federal aid received.
(2) 
Time of assessment.
(a) 
Betterments. The time of assessment for properties abutting the sewer line shall be that date upon which the sewer system with appurtenance is "approved for use" or at which time the total project costs are known. In the case where the construction of that portion for the sewer system funded by betterments is completed prior to the date upon which the sewer system is "approved for use", it shall be within the powers of the Select Board, or their duly authorized agent, to establish an earlier date of assessment.
(b) 
Sewer privilege fees. For those properties not abutting the sewer line but tying into the system at a future date, the time of assessment shall be the date upon which that property connects into the sewer system.
(c) 
Sewer unit value determination. The sewer unit value shall be determined as follows:
 
 
One sewer unit ($) =
Amount to be recovered by assessments ($)
Total number of sewer units*
*Total number of sewer units as determined by Section 3 below.
C. 
Sewer unit designation.
(1) 
General. Sewer units shall be designated based upon the user class of those properties to be assessed a betterment. The user class shall be determined based on the most recent, available information from the Town Assessor. Said classes shall include residential and nonresidential. The nonresidential class shall include commercial, industrial, municipal and any other nonresidential properties. Properties receiving direct benefit from the public sewer system, whether developed or undeveloped, shall be designated a number of sewer units in accordance with the following guidelines described below.
(2) 
Sewer unit determinations.
(a) 
Residential, developed:
[1] 
Single-family dwellings shall comprise one sewer unit.
[2] 
Duplex dwellings shall comprise two sewer units.
[3] 
Three-family dwellings hall comprise three sewer units.
[4] 
Four-family dwellings shall comprise four sewer units.
[5] 
Multiple-family dwellings (in excess of four dwelling units) shall comprise a number of sewer units based upon the following methodology:
[a] 
Rental properties shall be assessed one sewer unit for each apartment.
[b] 
Condominium complexes shall be assessed one sewer unit for each dwelling unit.
(b) 
Nonresidential, developed.
[1] 
Nonresidential buildings shall include all industrial, commercial and municipal properties. Nonresidential buildings which are metered for water use shall comprise of a number of sewer units based upon water consumption using the following formula:
Equivalent Number of Sewer Units =
Nonresidential water usage
in gallons per day (gpd)
330 gpd
[2] 
All amounts shall be rounded up to the nearest whole number.
[3] 
Nonresidential water usage in the above formula shall be based upon an average of the past two years of water use. If two years of metered water consumption records are not available or if the assessing authority deems that the water records are not representative of the potential usage, the calculation shall be based on Title 5 State Environmental Code for the Commonwealth of Massachusetts Minimum Requirements for the Subsurface Disposal of Sanitary Sewerage as outlined below.
[4] 
Nonresidential buildings not metered for water use shall be assigned an average sewer disposal volume based on Title 5 of the State Environmental Code for the Commonwealth of Massachusetts Minimum Requirements for the Subsurface Disposal of Sanitary Sewerage. An equivalent number of sewer units shall then be determined by using the following formula:
Equivalent number of sewer units =
Nonresidential sewerage flow in gpd
260 gpd
[5] 
All amounts shall be rounded up to the nearest whole number.
(c) 
Residential, undeveloped. Undeveloped lots shall be converted into dwelling units on the basis of maximum number of buildable dwelling lots using the applicable minimum footage and area requirements as directed in the Town's Zoning Bylaws in effect at the time of assessment.[1] Each potential dwelling unit shall then comprise one sewer unit.
[1]
Editor's Note: See Ch. 195, Zoning.
(d) 
Nonresidential, undeveloped. Undeveloped lots shall be converted into a maximum anticipated water consumption on the basis of the Town's Zoning Bylaws. An equivalent number of sewer units shall then be determined utilizing the formula described above in Subsection C(2)(b) for nonresidential developed properties.
(e) 
Dual use properties. Properties having both residential and nonresidential uses shall be assessed based on the total number of units based on Subsection C(2)(a) and (b), respectively, with an allowance made for residential water use. Dual use properties shall have a minimum assessment for two sewer units.
D. 
Betterment payment.
(1) 
General. Except as herein provided, the provisions of Massachusetts General Laws relative to the assessment, apportionment, division, re-assessment, abatement and collection of sewer assessments, to liens therefor and to interest thereon, shall apply to assessments made under this policy and the Tax Assessor of the Town shall have all the powers conveyed by the General Laws.
(2) 
Lump sum betterment. The lump sum betterment payment for an assessed property shall be equivalent to the product of the total number of sewer units designated upon said property and the appropriate value for one sewer unit at the time of assessment. Said values shall be determined as described herein.
(3) 
Apportionment for betterment payment. Property owners shall have the option to finance betterment payments through apportionment. The interest rate charged by the Town shall be up to 2% greater than the project bond rate being paid by the Town for the sewer construction project.
(4) 
Betterment deferral. The provisions of MGL c. 80, § 13B, with regard to deferral of betterment assessments were adopted by the Town under Article 24 at the May 2, 1994 Annual Town Meeting.
(5) 
Abatements. The Select Board will review and may provide abatements on the payment of the betterment assessment on an individual case-by-case basis.
E. 
Sewer privilege fee.
(1) 
Private sewer extension.
(a) 
If a private developer or a person other than the Town constructs a sewer extension to the public sewer system, the Town shall assess a sewer privilege fee in lieu of betterment assessment against each property tying into said sewer extension. The sewer privilege fee shall be equivalent to the amount that would have been calculated as the betterment assessment pertinent to each property as determined following procedures outlined in § 300-23C of these regulations. Sewer privilege fees shall be levied at the time of connection to the public sewer system. § 300-23D of these regulations shall govern a property owner's method of payment.
(b) 
In addition, property owners connecting to a private sewer extension shall bear the burden of all costs, including costs of legal services, related to the following:
[1] 
Review of design plans and specifications for the private sewer extensions to be accepted as part of the municipal or shared sewer system conducted by a registered professional engineer as authorized by the Select Board.
[2] 
Inspection fees related to the installation of the private sewer line tying into the public or shared sewer system.
[3] 
Application fees for any applicable Town inspection or connection permits.
(c) 
Costs associated with the design and construction of a private sewer extension shall be considered separate to the sewer privilege fee. Payments or method of payment related to these costs shall not be reflected within the sewer privilege fee.
(2) 
Compensatory sewer privilege fee. In situations where a betterment has been assessed to 1) an undeveloped property based upon the estimated number of developable sewer units as required by these regulations and said property is ultimately developed to accommodate a number of sewer units in excess of the number estimated for determining the betterment assessment, or 2) a developed property and later in time the use of said property increased to accommodate a number of sewer units in excess of the number estimated for determining the betterment assessment, the Town shall assess a compensatory sewer privilege fee to reflect the increased use. This fee shall be equivalent to that sum of money that would have been charged as a betterment assessment upon the additional sewer units at the time of the original assessment. Section 300-23D of these regulations shall govern the method of payment.
(3) 
Sewer connection charge.
(a) 
The Town shall assess a sewer connection charge to the owners of land abutting a sewer line owned by the Town for those properties that cannot be assessed a sewer betterment. This charge shall be made in lieu of a betterment assessment in an amount equal to the amount that would have been assessed under either Subsection C or E, whichever is deemed appropriate by the assessing body.
(b) 
Sewer connection charges shall be levied at the time of connection to the public sewer system. Section 300-23D of these regulations shall govern a property owner's method of payment.
Any customer of the North Andover water and/or sewer system may file an abatement request if he/she believes that the amount charged on the utility bill is in error by reason of incorrect reading, miscalculation of a bill, excessive reading, or a water leak as described below. For billing purposes the Town assumes that sewerage use equals water use, unless the meter is a bypass or water-only meter.
A. 
Submission of requests for abatements.
(1) 
Requests for abatements must be submitted in writing to the Division of Public Works, Water Department Supervisor, 384 Osgood Street, North Andover, no later than 45 days after the issuance date of the bill in dispute. All requests must contain the customer's name, address, bill number, account number and reason for the abatement request.
(2) 
Prior to filing an abatement request, customers are required to have paid all uncontested prior bills including penalties and interest, if applicable, and to pay against each contested billing period the amount equal to the bill prior to the contested billing period(s). No interest, penalties or late charges will accrue on the unpaid portion of contested bills while the request is under review.
(3) 
Water leaks. When a customer can demonstrate that a quantity of water billed to the user did not go into the sewerage system due to a water leak, water usage charges will be abated to a lower usage tier and sewer usage charges will be completely abated. The determination as to whether the usage charges should be abated to the lower usage tier shall be based on a comparison of the average monthly rate of usage during the prior eight billing periods. The customer must submit a request in writing as to the cause of the condition, along with a Plumber's Verification form, (Addendum A),[1] signed by a license plumber having personal knowledge of the facts, along with a paid receipt for repair of the leak.
[1]
Editor's Note: Said addendum is included as an attachment to this chapter.
(4) 
Swimming pools. Requests for abatement will be accepted for initial filling of a new swimming pool or complete refilling of a swimming pool due to a replacement of the liner. The customer must submit a receipt of the new liner that states the capacity of the pool and the billing period in which the initial filling or complete refilling occurred. This abatement does not apply to seasonal refilling or topping off. Sewer usage charges will be completely abated based on the capacity of the pool. There will be no abatement for water usage charges.
(5) 
Irrigation systems. For irrigation systems, the determination as to whether the water usage charges should be abated to the lower usage tier shall be based on a comparison of the average monthly rate of usages during the previous eight seasons. If it is determined an abatement should be granted, the amount above the average usage will be abated to a lower usage tier. To request an abatement, the customer must submit a request in writing, along with a paid receipt for repair of the leak.
(6) 
A customer's inability to pay a water or sewer bill shall not be grounds for abatement under this policy.
B. 
Review of request.
(1) 
The Water Department Supervisor (hereinafter referred to as "Supervisor") must investigate all abatement requests and issue a determination in writing within 20 days after the date a request for abatement has been received by the Division of Public Works. The Supervisor shall either approve or deny the request. If a determination is not issued within 20 days, the matter shall automatically be referred to the Director of Public Works. If the request is denied, the customer may, within 10 days of receipt of the denial, request, in writing, a review by the Director of Public Works (hereinafter referred to as "Director"). If a request for a review by the Director is not received within 10 days of receipt of the denial, no further appeal shall be allowed and customer must pay all amounts due immediately.
(2) 
The Director shall issue a determination in writing, within 15 days after receipt of a request for review of the Supervisor's decision. If the Director confirms the findings of the Supervisor, the customer shall have the right to appeal the decision and request a hearing with the Utility Abatement Review Board. If the Director does not issue a determination within 15 days, the matter shall automatically be referred to the Utility Abatement Review Board. All requests for appeal must be submitted on the form provided by the Division of Public Works (Addendum B)[2] within 10 days from receipt of the decision of the Director. If customer does not request a hearing within 10 days of receipt of the Director's decision, no further appeal shall be allowed and customer must pay all amounts due immediately.
[2]
Editor's Note: Said addendum is included as an attachment to this chapter.
(3) 
The Utility Abatement Review Board shall consist of two members of the Select Board and the Director of Finance. The Utility Abatement Review Board will hold a hearing no later than 30 days from receipt of the request for appeal and will issue a determination in writing within 10 days after the hearing. All decisions shall state the reason for the decision and the amount, if any, of the abatement. Decisions of the Utility Abatement Review Board are final, subject only to such judicial review as may be available under the laws of the Commonwealth of Massachusetts. Customer must pay all amounts due within 10 days after receipt of the decision of the Utility Abatement Review Board.
(4) 
If a request for abatement is approved, the customer shall not have the right to appeal the abatement amount, and must pay the remaining amount of the contested bill within 10 days from approval. If a request for abatement is approved by either the Supervisor or the Director and the requested abatement amount is in excess of $5,000, the Director of Finance must also approve the request. Prior to any abatement amount being approved and any credit being given, the water department shall confirm with the Treasurer/Collector's office that all prior bills have been paid.