[HISTORY: Adopted by the Town Meeting of the Town of Rockport 3-22-1997 (Ch. 3, Sec. 6, of the 1997 Code of By-laws). Amendments noted where applicable.]
The Board of Assessors shall annually make a valuation of all property, both real and personal, within the Town. The Board of Assessors may appoint an appraiser and shall have all of the powers and duties given to boards of assessors under the laws of the Commonwealth, and such additional powers and duties as may be authorized by the Charter, by-law or other Town Meeting vote.
The Board of Assessors shall have the following additional duties:
A. 
The Board of Assessors shall compile and deliver the tax list and warrant for collections to the Town Collector. Additional warrants shall be issued to the Collector for all taxes assessed or reassessed which are not covered by the original warrant; and
B. 
The Board of Assessors shall keep the record of all tax abatements required by law. Each month the Board of Assessors shall notify the Town Collector and Town Accountant, in writing, of the amount of taxes abated in the preceding month; stating separately the amount abated from each tax levy.