[Added 5-5-2014 by Ord.
No. 14-1005690B]
A. There shall be a Board of Tax Assessors comprised of three members
who shall be appointed by the Mayor, subject to confirmation by the
City Council, for a term of three years and until his/her successor
is qualified.
B. No member of the Board of Tax Assessors shall receive compensation
if he/she is an employee of the City of Marlborough or an employee
of a vendor or company which provides contracted services to the Assessors'
Office.
C. The members of the Board of Tax Assessors shall annually choose as
Chairman one of their number who is not an employee of the Assessors'
Office and not an employee of a vendor or company which provides contracted
services to the Assessors' Office.
[Added 5-5-2014 by Ord.
No. 14-1005690B]
A. There shall be a Principal Assessor, appointed by the Mayor and subject
to confirmation by the City Council, who shall serve a term of three
years and until his/her successor is qualified. The Principal Assessor
shall not be subject to an additional appointment by the Mayor to
the Board of Tax Assessors.
B. The Principal Assessor shall serve as a member of the Board of Tax
Assessors and shall oversee the day-to-day operations of the Assessors'
Office. The Principal Assessor shall also be responsible for the administrative,
technical and supervisory work related to the valuation and revaluation
of all residential, industrial and commercial real estate and personal
property, including triennial recertification in conformance with
regulations of the Department of Revenue, and for the preparation
of estimates of City-wide valuations for use in budget appropriations.
C. The Principal Assessor shall obtain evidence of all assets and income
as required to be reported pursuant to all exemption and deferral
programs, including certified or notarized statements, income tax
returns or other verification satisfactory to the Principal Assessor.
D. Additional responsibilities of the Principal Assessor include managing
the defense of the City in cases before the Appellate Tax Board or
other governing bodies, and, in conjunction with the Board of Tax
Assessors, processing tax exemptions and abatements.
E. The Principal Assessor shall be qualified in accordance with the
regulations of the Massachusetts Department of Revenue. The Principal
Assessor shall possess a designation from the Massachusetts Association
of Assessing Officers (MAAO) or shall obtain such designation within
two years of confirmation. A Principal Assessor possessing a reciprocal
designation shall obtain an MAAO designation within two years of confirmation.
The Principal Assessor shall be responsible for maintaining any designation.
[Amended 4-26-2021 by Ord. No. 21-1008244A-1]
[Amended 1-25-1988 by Ord. No. 88-1999A]
The Board of Tax Assessors shall, on or before
the first day of September in each year, make a true return to the
City Auditor of the amount of taxes named in the annual warrant placed
in the hands of the Tax Collector and shall, upon the first day of
each month thereafter, make a return to the City Auditor of all other
assessments made by it. The Board shall make a certificate of each
and every abatement allowed and keep a record of the same, which certificate
shall be delivered to the Tax Collector and shall state the name of
the person assessed, his place of residence, the amount of his tax
as shown in the tax list and the amount abated. The Board shall present
to the City Auditor a copy of the same.
[Amended 1-3-1966 by Ord. No. 6762; 1-25-1988 by Ord. No.
88-1999A]
The Board of Tax Assessors shall deliver to
the Tax Collector, when demanded by him, a description of any lands
assessed as certain as is required in a common conveyance of land.
The Board of Tax Assessors shall keep a full
and complete record of the name of each person having a residence
in the City, his present residence and, when practicable, his past
residence, and also a record of the names of persons whose taxes have
been abated in whole or in part, with the amount originally assessed
to each, the amount of the abatement and the reason for which it was
made.
[Added 3-1-1982 by Ord. No. 21908; amended 6-3-2002 by Ord. No.
02-9517-1A; 5-5-2014 by Ord. No. 14-1005690B]
A. There shall be a Senior Assessor in the Assessor's Office who shall
be a full-time employee. He/she shall assist the Principal Assessor
in the performance of his/her duties and, in the absence of the same,
shall assume the duties of said Principal Assessor in the administration
and management of the Assessors' Office. His/her compensation shall
be fixed by ordinance.
[Added 3-1-1982 by Ord. No. 21908]
Any person appointed or promoted to the position
of Senior Assessor shall meet the minimum standards of assessment
performance as established by rules, regulations and guidelines promulgated
by the Commissioner of Revenue of the commonwealth in accordance with
the provisions of MGL c. 58, § 1, as amended, except that
a Senior Assessor may qualify, if applicable, under the provisions
of Chapter 416 of the Acts of 1980 as accepted by City Council Order
No. 20708 on September 22, 1980.