The city collector shall be the collector of taxes. The collector
shall hold office in accordance with the terms of Chapter 314 of the
Acts and Resolves of the 1946 Massachusetts Legislature and Chapter
442 of the Acts and Resolves of the 1948 Massachusetts Legislature.
The collector shall have the powers and perform the duties of city
collector as provided in the General Laws of the commonwealth.
(Prior revision § 2-48)
The city collector shall collect all taxes, water rates and
charges, assessments for betterments, departmental charges and other
moneys due the city, including rents from persons occupying property
owned or held by the city. The collector shall proceed without delay
to collect all accounts which may be committed to the collector of
taxes by any department of the city in accordance with provisions
as set forth in the General Laws. In effecting settlement of accounts,
other than taxes and assessments for betterments, the city solicitor
shall render such assistance to the city collector as may be required,
and the city collector shall have the authority to employ such other
means to enforce collection as may be deemed proper.
(Prior revision § 2-49)
In cases where all attempts to obtain settlement of charges,
other than taxes and assessments for betterments, have failed and
the same remains unpaid, the city collector may certify such fact
to the city solicitor and if, in the opinion of the city solicitor,
such charges are uncollectible, the solicitor shall so report to the
city collector. Upon receipt of such report the city collector shall
notify the board or officer making such charges that the same appear
to be uncollectible. Such board or officer may thereupon, with the
approval of a majority of the members of the city council, abate such
charges and the city collector shall be credited with the amount of
such abatements on the books of the city. The city auditor shall be
notified, in writing, of all abatements made under this section.
(Prior revision § 2-50)
The city collector shall issue the tax bills as soon as possible
after the tax lists and warrants are delivered to the collector's
office by the assessors, and shall proceed to collect all taxes as
provided by law.
(Prior revision § 2-51)
The city collector shall keep an accurate account of all receipts
and payments to the collector's office on behalf of the city. The
collector shall pay daily to the city treasurer all moneys received,
stating upon what accounts the same have been received, and shall
forward monthly to the city auditor an accurate written summary of
the amount and purposes of such payments.
(Prior revision § 2-52; C.O. 83-52 § 67)
