By adopting MGL c. 59, § 59A ("Brownfield Legislation"), the Town is able to make agreements regarding the payment of outstanding real estate taxes, interest and penalties, including the abatement of those amounts necessary to make the cleanup and redevelopment of a contaminated property economically feasible. This article will provide the procedure for the award of such tax agreements.
The Brownfields Committee shall be composed of the Town Manager, the Town Planning Director, and the Assistant Assessor/Office Manager.
The Brownfields Committee shall have the authority to negotiate and propose tax agreements encompassing any or all of the following: reductions of outstanding taxes, interest, and/or penalties.
Upon approval by a four-fifths vote of all the members of the Select Board and by a two-thirds vote of the Board of Assessors, the Town Manager shall be authorized to enter a Brownfields agreement on behalf of the Town of Mansfield; except, however, a Brownfields tax agreement that would cause a deficit in the tax overlay account for any fiscal year shall also require approval of a majority vote at a Town Meeting.