[Gen. Ords. 1962, § 2-9]
There is hereby established the Board of Assessors.
[Gen. Ords. 1962, § 18-1]
One member of the Board of Assessors shall be appointed by the
Mayor on or before the first Monday in February in each municipal
year to serve for three years from the expiration of the term of the
member then next outgoing.
State law reference — Assessors
generally, MGLA c. 41, § 24 et seq.
[Gen. Ords. 1962, § 18-2; Ord. No. 21504, 9-27-1965]
The members of the Board of Assessors shall meet on the first
Monday in March, or as soon after as convenient, and organize by choosing
one of their number as Chairman and another as secretary or clerk
of their Board. The Chairman of the Board of Assessors shall devote
his entire time to the duties of such office.
[Gen. Ords. 1962, §§ 2-8, 18-1]
There is hereby established a principal department to be known
as the "Assessing Department." The Board of Assessors shall have charge
of the Assessing Department.
[Gen. Ords. 1962, §§ 18-4, 18-5]
(a)
The Board of Assessors shall render to the City Auditor, at the time
when they deliver any tax list to the Collector, a statement of the
amount of such list so far as the amounts thereof have not been included
in any statement previously made to him.
(b)
The Board of Assessors shall at the close of each month, transmit
to the City Auditor a statement of the amount of taxes which have
been abated during the month.
[Gen. Ords. 1962, §§ 2-9, 18-7]
There is hereby established the office of Assistant Assessor.
Assistant Assessors shall be appointed on or before the first Monday
of December in each year to serve for one year from the first day
in January. Each person so appointed shall be sworn in and shall perform
the duties required by law of Assistant Assessors.
[Gen. Ords. 1962, § 18-6]
When sewer, sidewalk or street betterment assessments are apportioned
by the Board of Assessors as provided by law, they shall forthwith
notify the City Treasurer and the City Auditor of the amounts of the
apportionments and the years in which they fall due.
[Ord. No. 28793, 5-24-1999]
The Board of Assessors shall send out impact notices to the
owners of any properties where the assessments show an increase of
assessments for the taxable year. These notices must be sent out at
least 30 days in advance of the tax bills being mailed. In addition,
the Assessors must provide adequate opportunity, both during and after
regular office hours, for taxpayers to make telephone or other inquiries
regarding the proposed new values prior to finalizing the values and
tax billing. The above impact notice will in no way affect the City's
ability and/or right to assess and collect real property taxes.
[Ord. No. 29024, 6-26-2000]
The Board of Assessors shall mail, starting July 1 of each year
but not later than the mailing of the tax bill for each fiscal year,
forms required to obtain tax exemptions to all taxpayers previously
deemed eligible for statutory exemptions in any of the past three
years. Notwithstanding the foregoing, failure on the part of the Assessors
to perform pursuant to this provision shall not excuse any taxpayer
from timely filing all necessary forms to obtain any tax exemption.
[Ord. No. 30919, 6-23-2008]
The Board of Assessors shall at the close of each fiscal year
convey in writing to the City Council a summary of taxpayer participation
in any tax relief programs available during the fiscal year, the total
number of participants in each program, the total monetary value of
relief in each category, comparisons to prior fiscal year participation,
and a plan for notifying and informing taxpayers about available tax
relief programs during the new fiscal year.
