[Added 5-5-2014 by Ord. No. 14-1005690B[1]]
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.
[1]
Editor’s Note: This order also repealed former § 67-27, Chairman; status and duties, amended 10-7-2002 by Ord. No. 02-9778A.
[Added 5-5-2014 by Ord. No. 14-1005690B[1]]
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]
[1]
Editor's Note: This order also repealed former § 67-28, Term of Chairman.
[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.