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(A) There shall be in the City a Department, known as the Assessing Department, which shall be under the charge of a Board consisting of an Officer, known as the Commissioner of Assessing, appointed by the Mayor for a term expiring on the first Monday of January following the next biennial municipal election at which a Mayor is elected, and of two other Officers, known as Associate Commissioners of Assessing, each appointed by the Mayor for a like term. The Mayor shall, from time to time, by a writing filed with the City Clerk designate one of the Associate Commissioners of Assessing as the Associate Commissioner of Assessing for Motor Vehicle Excises and the other as the Associate Commissioner of Assessing for Poll Taxes.
(B) Said Board shall divide the Assessing Department, from time to time, into a Real Estate Appraisal Division, a Statistical Research Division, and such other Divisions as said Board shall adjudge necessary for the proper conduct of the Department.
(Ord. 1958 c. 4 § 3; Ord. 1961 c. 1 § 4; Rev. Ord. 1961 (Sup. 1971) c. 5 § 1; CBC 1975 Ord. To § 100; CBC 1985 6-2.1)
Cross-reference:
Ord. ss 17-14.1
Editor’s note:
By St. 1963 C. 160 the poll tax was abolished.
The Commissioner of Assessing shall, for the Assessing Department including the Board of Review, exclusively have the power, and perform the duties, conferred or imposed by law on the Assessor in existence immediately prior to the taking effect of this Section with respect to the acquisition and disposal of property, the making of contracts and the appointment, suspension, discharge, compensation and indemnification of subordinates. The Commissioner of Assessing shall also have the powers and perform the duties conferred or imposed by law on the Assessor and the Board of Review in the Assessing Department in existence immediately prior to the taking effect of this Section with respect to taxes other than Poll and Motor Vehicle Excise Taxes, and shall further have the powers and perform the duties, from time to time, conferred or imposed on Assessors of cities in the commonwealth by General Laws applicable to Boston with respect to taxes other than Poll and Motor Vehicle Excise Taxes.
(Rev. Ord. 1961 c. 5 § 1; Ord. 1961 (Sup. 1971) c. 1 § 4; CBC 1975 Ord. To § 101; CBC 1985 6-2.2)
Cross-reference:
M.G.L. Chapter 59
The Associate Commissioners of Assessing shall have the powers and perform the duties conferred or imposed by law on the Assessor in existence immediately prior to the taking effect of this Section with respect, in the case of the Associate Commissioner of Assessing for Motor Vehicle Excises, to Motor Vehicle Excise Taxes and in the case of the Associate Commissioner of Assessing for Poll Taxes, to Poll Taxes, and shall also have the powers and perform the duties, from time to time, conferred or imposed on Assessors of cities in the commonwealth by General Laws applicable to Boston with respect, in the case of the Associate Commissioner of Assessing for Motor Vehicle Excises, to Motor Vehicle Excise Taxes, and in the case of the Associate Commissioner of Assessing for Poll Taxes, to Poll Taxes. In addition, each Associate Commissioner of Assessing may, at such time as he or she shall have been so authorized by written designation signed by the Commissioner of Assessing, approved by the Mayor and filed with the City Clerk and such authorization shall not have been revoked in like manner, exercise the powers and perform the duties of Commissioner of Assessing in relation to such matters as may be specified in such designation. In the event of the absence, disability or vacancy in Office of an Associate Commissioner of Assessing, the powers and duties conferred or imposed upon him or her by or under this Section shall be exercised and performed by the other Associate Commissioner of Assessing.
(Ord. 1961 c. 1 § 4; Rev. Ord. 1961 (Sup. 1971) c. 5 § 3; CBC 1975 Ord. T6 § 102; CBC 1985 6-2.3)
Cross-reference:
M.G.L. Chapter 59; M.G.L. Chapter 60A, Section 2
Editor’s note:
By St. 1963 C. 160, the poll tax was abolished.
(A) There shall be in the Assessing Department a Board, known as the Board of Review, consisting of:
(1) Such person in the service of the Real Estate Appraisal Division of the Assessing Department as the Mayor, by a writing filed with the City Clerk after the commencement of a municipal year, shall designate to serve ex officio on said Board at his or her pleasure during such year, who, while so serving, shall be Chair of said Board;
(2) Such person in the service of the Statistical Research Division of the Assessing Department as the Mayor in like manner shall designate to serve ex officio on said Board at his or her pleasure during such year; and
(3) Such person as the Mayor shall appoint from the public at large to serve on said Board for a term expiring on the first Monday of the January following the next biennial municipal election at which a Mayor is elected.
(B) It shall be the duty of the Board of Review to review every application for the abatement of a Real Estate or Personal Property Tax and report to the Commissioner of Assessing its findings and recommendations with respect thereto, including such suggestion for settlement, if any, as, after discussion with the applicant, the Board may think proper.
(Ord. 1961 c. 1 § 4; Rev. Ord. 1961 (Sup. 1971) c. 5 §§ 2, 4; CBC 1975 Ord. T6 § 103; CBC 1985 6-2.4)
Every application for abatement filed with the Assessing Department shall be deemed to be filed with, and shall be forthwith transmitted to, in the case of an application for the abatement of a Real Estate or Personal Property Tax, the Commissioner of Assessing, in the case of an application for the abatement of a Motor Vehicle Excise Tax, the Associate Commissioner of Assessing for Motor Vehicle Excises, and in the case of an application for the abatement of a Poll Tax, the Associate Commissioner of Assessing for Poll Taxes.
(Ord. 1961 c. 1 § 4; Rev. Ord. 1961 (Sup. 1971) c. 5 §§ 3, 5; CBC 1975 Ord. T6 § 104; CBC 1985 6-2.5)
Editor’s note:
By St. 1963 C. 160, the poll tax was abolished.
(A) Appointment, term, powers and duties. There shall be in the city a Department, known as the Treasury Department, which shall be under the charge of an Officer, known as the Collector-Treasurer, appointed by the Mayor for a term expiring on the first Monday on the January following the next biennial municipal election at which a Mayor is elected, who shall have the powers and perform the duties, from time to time, conferred or imposed on him or her by law, shall also have the powers and perform the duties conferred or imposed by law on the City Collector and the City Treasurer immediately prior to the taking effect of Chapter 2 of the Ordinances of 1954 (including the powers and duties conferred or imposed by Section 7 of Chapter 434 of the Acts of 1943), and shall further have the powers and perform the duties, from time to time, conferred or imposed on Collectors of Taxes and Treasurers of Cities in the commonwealth by General Laws applicable to Boston.
(B) Survey of properties. The Collector- Treasurer shall annually conduct a complete survey of all properties located in the city which carry a tax delinquent designation and determine the reasons or circumstances for such delinquency and further determine and cause to be executed those remedies the city may provide.
(St. 1821 c. 110 § 18; St. 1854 c. 448 § 42; St. 1875 c. 176 § 1; St. 1909 c. 490 Part II; St. 1912 c. 272; Ord. 1954 c. 2 § 64; Ord. 1954 c. 6 § 2; Rev. Ord. 1961 c. 25 § 1; CBC 1975 Ord. T6 § 150; Ord. 1983 c. 10; CBC 1985 6-3.1)
Cross-reference:
St. 1943 c. 434 § 7
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