[Adopted as Ch. 33, Art. I, of the 1963 City
Code (Ch. 7 of the 1980 Code)]
[Amended 12-9-1980 by Doc. 196-B]
The Board of Assessors of the City shall annually,
as soon as practicable after the beginning of the municipal year,
meet and organize by the choice of a Chairman, and a majority of the
board shall constitute a quorum for the transaction of business. A
single Assessor shall transact the business of Assessor and shall
serve in lieu of a Board of Assessors.
[Amended 12-9-1980 by Doc. 196-B]
Whenever a vacancy in the office of any Clerk
to the Assessor is caused by death, resignation, removal or otherwise,
the Assessor shall appoint, according to the provisions of the civil
service laws and regulations, some qualified person to fill the office.
[Amended 2-6-1979 by Doc. 33; 7-10-2007 by Doc. 76]
The Assessor may call meetings at any time when
the business of the office so demands. He shall by an examination
of the returns and records in the office of the Tax Commissioner of
the commonwealth, and by all other proper methods, ascertain that
the City obtain its due share of taxes on national banks and other
corporations.
The Assessor shall have immediate charge of all clerical work of the office and shall carefully preserve all books and records belonging to the same. He shall cause to be prepared in books provided by the City the schedules of names, the valuations, taxation and abatements, make out the tax lists as provided for in §§ 70-79 and 70-80, keep a record of abatements as provided by § 70-82 and prepare all certificates of abatement to be transmitted to the Treasurer and Collector of Taxes, the Auditor of Accounts or any other person duly authorized according to law. They shall devote whatever time is necessary to properly perform the duties of their offices.
The Assessor shall commence his duties in relation
to the assessment of taxes as soon as practicable after the date when
by the laws of the commonwealth the annual tax must be assessed. He
shall visit the different estates in the several wards of the City,
appraise the real estate, estimate the value of personal property
not exempt by law, make a list of the ratable polls and obtain all
needful information for the proper discharge of his duties, provided
that the duty of making a list of the polls and estimates of personal
property valuation may be assigned by the Assessor to the Assistant
Assessors. Nothing contained in this section shall exempt any person
from supplying to the Assessor such lists of property as are required
by the laws relating to the assessment and collection of taxes to
be so supplied.
The Assessor shall complete the valuation of
property and assessment of taxes thereon, within a reasonable time,
and shall deliver lists thereof, alphabetically and conveniently arranged
in the manner provided by law, to the Treasurer and Collector of Taxes,
with his warrant for the collection of the same annexed. He shall
furnish also to the Treasurer and Collector of Taxes full and exact
descriptions of all land and buildings, with the names of the owners
thereof that shall at any time become liable to sale for nonpayment
of taxes.
The Assessor shall hold monthly meetings, of
which due notice shall be given, for the purpose of receiving and
hearing applications for the abatement of taxes, at such times as
it may by rule prescribe.
Every abatement of taxes shall be made at a
legal meeting of the Assessor, and every abatement made shall be recorded
in a book provided for that purpose, which record shall contain the
name of the person whose tax is abated, the amount of his tax as originally
assessed, the amount abated and the reason for such abatement. A record
of all abatements thus made shall be certified by the Assessor and
transmitted to the Treasurer and Collector of Taxes at the time of
the abatement.
The Assessor shall make to the Auditor of Accounts
a true return of the amount of taxes in the warrant placed by it in
the hands of the Treasurer and Collector of Taxes, and on the first
day of each month thereafter shall transmit to the Auditor of Accounts
a true return of all other assessments made by it, together with a
true return of all abatements made, recorded and certified by the
Assessor to the Treasurer and Collector of Taxes.
[Added 5-4-1982 by Doc. 90; amended 4-11-1995 by Doc. 63]
The Board of Assessors shall file monthly with
the City Council a copy of the report submitted to the Auditor showing
a summary of the abated amounts for that month.
