[HISTORY: Adopted 5-9-2017 ATM by Art. 13, approved by Attorney General 8-29-2017. Amendments noted where applicable.]
Editor's Note: The subsection designations in this bylaw have been added to or modified from the original so as to match the style and organization of the General Bylaws as codified. In addition, any internal cross-references to the prior numbering have been modified accordingly. See § 5-4 of this Code.
This bylaw is adopted pursuant to MGL c. 40, § 58.
The purpose of establishing a Municipal Charges Lien is to provide the Town with a cost effective method of collecting certain unpaid charges or fees assessed against real property owner(s) in Town, by placing a lien upon real estate owned by the property owner(s).
The Municipal Charges Lien shall apply to the following municipal charges or fees, including interest and all costs to record said lien(s) in the Essex County Southern Registry of Deeds:
The Department responsible for collecting the charge or fee shall notify the Assessors, as needed, of all unpaid and past due applicable charges or fees.
The Assessor shall prepare a statement of Municipal Charges Lien for each person from the list received from the Department and shall forward said statement of lien to the Tax Collector who shall cause said statement(s) to be recorded in the Essex County Southern Registry of Deeds.
The Tax Collector shall be in charge of collecting any lien(s) pursuant to this bylaw.
If a charge or fee secured by the lien is unpaid when the Assessors are preparing the real estate tax list and warrant, the Tax Collector shall certify the lien to the Assessors' Department and the Assessors shall add the charge or fee to the next property tax bill for the relevant property(ies), and commit it with the warrant to the Collector as part of the tax.
If the property(ies) to which the charge or fee relates is otherwise tax exempt, the charge or fee shall be committed as a tax on said property.
The Municipal Charges Lien will take effect upon the recording of a statement of unpaid municipal charges, fines, penalties and fees, setting forth the amount due, including recording costs, the address(es) of the land to which the lien is to apply and the name of the assessed owner(s).
The Municipal Charges Lien may be discharged by filing a certificate from the Tax Collector that all municipal charges or fees constituting the lien, together with any interests and costs, have been paid or legally abated. All costs of recording or discharging a lien under this section shall be borne by the property owner(s).