The City treasurer shall also be the collector of taxes, and
shall have charge of the treasury department and the collection of
taxes and all accounts receivable. He shall give a bond as City treasurer
and a separate bond as collector of taxes, each with sufficient surety
to be approved by the mayor, in sums of not less than the amount established
by the commissioner of corporations and taxation for the faithful
performance of his duties as Treasurer and Collector of Taxes. Such
bonds shall be executed, approved and delivered to the City Clerk
before he enters upon the duties of his office and within 10 days
after his appointment. Should he fail to give such bonds within the
time herein required, the appointment shall be void and a new appointment
shall be made. The surety of each of such bonds shall be a corporation
organized for the purpose of acting as surety on bonds, duly qualified
to do business in this commonwealth. The City Clerk shall have the
custody of the bonds of the Treasurer and Collector of Taxes and,
upon receipt of same, shall give written notice thereof to the Mayor.
Such bonds shall be in a form approved by the Commissioner of Corporations
and Taxation, and a copy of the bond furnished as Collector shall
be delivered to the Commissioner. The premium on each of such bonds
shall be paid by the City.
The Treasurer shall cause all books, papers, vouchers and documents
under his care and belonging to the City to be deposited and kept
as securely as the means furnished by the City shall permit and shall
deliver over to his successor in office upon qualification all such
papers, vouchers, books, documents and all other property appertaining
to such office. He shall render such other services and furnish such
information respecting the accounts, finances and payments of or to
the City, as the Mayor, the City Council or the City Auditor may from
time to time require.
The Treasurer shall proceed without delay to collect all accounts
which may be delivered to him for collection by any officer or department
of the City, and he shall faithfully and correctly account for all
moneys received by him. In any case in which he is unable to obtain
an immediate settlement of an account and where the subsequent settlement
of an account and where the subsequent procedure is not definitely
prescribed by statute or ordinance, he shall report the same to the
City Solicitor for disposition.
The Collector of Taxes shall issue the tax bills as soon as
possible after the tax lists and warrant are delivered to him by the
assessors, and shall proceed to collect the same in accordance with
the provisions of the statutes.
[Ord. of 5-22-1990; Ord. of 6-14-1994; Ord. of 6-26-2001]
The Treasurer shall annually furnish to the City Council, and
each department, board, commission or division, hereinafter referred
to as the "licensing authority," that issues licenses or permits,
or certificates of compliance or certificates of use and occupancy,
including renewals and transfers, a list of any person, corporation
or business enterprise, hereinafter referred to as the "party," that
has neglected or refused to pay any local taxes, fees, assessments,
betterments or other municipal charges for not less than a twelve-month
period, and that such party has not filed in good faith a pending
application for an abatement of such tax or a pending petition before
the Appellate Tax Board.
The licensing authority may deny, revoke or suspend any license
or permit, or certificate of compliance or certificate of use and
occupancy, including renewals and transfers, of any party whose name
appears on said list furnished to the licensing authority from the
Tax Collector or with respect to any activity, event or other matter
which is the subject of such license or permit or certificate of compliance
or certificate of use and occupancy, and which activity, event or
matter is carried out or exercised or is to be carried out or exercised
on or about real estate owned by any party whose name appears on said
list furnished to the licensing authority from the Tax Collector;
provided, however, that written notice is given to the party and the
Tax Collector, as required by applicable provisions of law, and the
party is given a hearing to be held not earlier than 14 days after
said notice. Said list shall be prima facie evidence for denial, revocation
or suspension of said license or permit to any party. The Treasurer
shall have the right to intervene in any hearing conducted with respect
to such license denial, revocation or suspension. Any findings made
by the licensing authority with respect to such license denial, revocation
or suspension shall be made only for the purposes of such proceeding
and shall not be relevant to or introduced in any other proceeding
at law, except for any appeal from such license denial, revocation
or suspension. Any license or permit denied, suspended or revoked
under this section shall not be reissued or renewed until the license
authority receives a certificate issued by the Treasurer that the
party is in good standing with respect to any and all local taxes,
fees, assessments, betterments or other municipal charges, payable
to the municipality as the date of issuance of said certificate.
Any party shall be given an opportunity to enter into a payment
agreement, thereby allowing the licensing authority to issue a certificate
indicating said limitations to the license or permit, or certificate
of compliance or certificate of use and occupancy, and the validity
of said license shall be conditioned upon the satisfactory compliance
with said agreement. Failure to comply with said agreement shall be
grounds for the suspension or revocation of said license or permit
or certificate of compliance or certificate of use and occupancy;
provided, however, that the holder be given notice and a hearing as
required by applicable provisions of law.
The Mayor may waive such denial, suspension or revocation if
he finds there is no direct or indirect business interest by the property
owner, its officers or stockholders, if any, or members of his immediate
family, as defined in Section 1 of Chapter 268 [G.L.] in the business
or activity conducted in or on said property.
This section shall not apply to the following licenses and permits:
open burning; bicycle permits; sales of articles for charitable purposes;
children work permits; clubs, associations dispensing food or beverage
licenses; dog licenses; fishing, hunting, trapping license; marriage
licenses; theatrical events, public exhibition permits.
[Ord. of 10-23-2012]
The City of North Adams authorizes payment agreements for property
in tax title for periods up to five years and authorizes the waiver
of interest up to 50% as defined in this section.
(a)Â
Eligible tax titles - The category or categories of tax titles eligible
for payment plans are any commercial property, residential property,
or industrial property in the City of North Adams.
(b)Â
Agreement term - a maximum term of five years.
(c)Â
Interest waiver - The treasurer may waive up to 50% of the interest
that has accrued in the tax title account, but only if the taxpayer
pays off the delinquency according to the terms of the agreement.
No taxes or collection costs may be waived.
(d)Â
Initial payment - Taxpayers must pay at least 25 of the amount needed
to redeem at the inception of the agreement, i.e., before any waiver,
that applies upon payment in compliance with the agreement.
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Treasurer's obligations.
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(e)Â
Agreement - The treasurer must offer a payment agreement to every
owner of a property in tax title that is within the category of eligible
properties under the terms of this section. The treasurer cannot refuse
to enter into agreements with eligible taxpayers. The agreement must
be in writing and signed by the taxpayer(s) and treasurer. It must
include the amount due upon execution and a schedule of remaining
payments. It should also clearly state the consequences for failure
to adhere to the agreement.
(f)Â
Foreclosure - The treasurer may not bring an action to foreclose
a tax title subject to an agreement so long as (a) payments are being
made in accordance with the schedule provided in the agreement and
(b) no other charges constituting liens on the property become delinquent,
i.e., the taxpayer is current on subsequently assessed taxes and charges.
It shall be the duty of the treasurer to deposit from time to time all moneys which he shall receive for taxes, water rates, assessments and all other sources of revenue, including all moneys received from loans, fines, fees, claims, refunds and other sources which may be collected or paid into the treasury of the City, in a national bank or trust company located in the commonwealth, to the credit of the City, except as otherwise provided in sections 2-122 to 2-125 of these ordinances, which money shall remain on deposit until required to be withdrawn for the necessary and legal expenditures of the City.
The treasurer shall pay no bill, payroll or demand unless endorsed
with the approval of the City auditor and accompanied by the auditor's
warrant for such payment, and he shall pay no draft drawn on the treasurer
against any particular fund, or chargeable to any particular appropriation,
for more than the balance remaining to the credit of such fund or
appropriation. Whenever any appropriation is exhausted, the treasurer
or the auditor shall give immediate notice thereof to the mayor and
the City Council.
The treasurer shall receive and have the care and custody of
all sums of money paid by persons for the perpetual care of lots in
any of the City cemeteries, and shall give vouchers of the City therefor
as provided by law.
[1]
Cross reference: Perpetual care, § 5-5.
Immediately upon the service upon the treasurer of any legal
process in which the City may be interested, he shall forward such
process to the City Solicitor.
The treasurer shall deduct from the salary of any employee of
the City such amount as such employee, in a written authorization
to such treasurer, may specify, for purchasing shares of, or making
deposits in, or repaying any loans from, any credit union operated
by the employees of the City. The City treasurer shall transmit the
amounts so deducted under this section to the treasurer of such credit
union for the purpose specified by the employee; provided that the
treasurer is satisfied by such evidence as he may require, that the
treasurer of the credit union has given bond as required by law for
the faithful performance of his duties. Any such authorization executed
may be withdrawn by the employees by filing a written notice of such
withdrawal with the City treasurer, and a copy thereof with the treasurer
of such credit union.
