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(A) Pursuant to the provisions of M.G.L. Chapter 60, Section 62A, upon the request and proof of qualification of an eligible taxpayer, the Collector-Treasurer may enter into a written payment agreement with an eligible taxpayer to redeem ownership of parcels of real estate which have been taken by the city under M.G.L. Chapter 60, Sections 53 and 54 as a result of non-payment of real estate taxes.
(B) The payment agreement shall be executed by the Collector-Treasurer and eligible taxpayer and shall set forth the terms and conditions for payment of the delinquent taxes, interest and any other costs, fees or charges associated with same. At execution of said agreement, the eligible taxpayer must pay the minimum payment required by M.G.L. Chapter 60, Section 62A, or other guiding statute or regulation, of the total amount due to redeem the parcel (initial payment); provided that such a minimum payment may be completed in a single transaction or in multiple transactions at the discretion of the Collector-Treasurer. The eligible taxpayer must agree to pay the remaining balance due to the city in 20 equal installments over a period not to exceed five years, with four installment payments due each year.
(C) After the city has received the initial payment pursuant to the payment agreement, the eligible taxpayer shall be entitled to a credit equal to 50% of the accrued interest on the then remaining tax title interest amount due (interest waiver). This interest waiver shall be applied as a credit against the final installment(s) due under the payment agreement.
(D) No taxes or collection costs may be waived, including any Land Court charges paid to date. Interest will continue to accrue during the term of the payment agreement and will remain payable at the end of the payment agreement.
(E) During the term of any payment agreement, the Collector-Treasurer may not bring any further action to foreclose the tax title account, or proceed with a pending action to foreclose in Land Court, unless the taxpayer fails to comply with the terms and conditions of the agreement and no further agreement can be reached.
(F) During the term of the payment agreement, the taxpayer must make timely payments in accordance with a written payment schedule and must remain current on all other tax payments, fees and licenses issued by the city.
(CBC 1985 6-3.13(d); Ord. 2018 c. 10 § 1)
The eligible taxpayer must pay all current taxes owed when due. Any failure to stay current on taxes, payments, fees and licenses issued by or otherwise owed to the city when due shall be a violation of the payment agreement and shall cause the payment agreement to be terminated immediately.
(CBC 1985 6-3.13(e); Ord. 2018 c. 10 § 1)
Not later than April 1, 2019, the city shall develop multi-lingual materials and outreach programs regarding the availability of tax title payment agreements. In promoting tax title payment agreements, opportunities for tax deferral, eligibility for tax exemptions and in communicating outstanding tax obligations, the Collector-Treasurer shall ensure compliance with language access requirements specified in Section 6-10.
(CBC 1985 6-3.13(f); Ord. 2018 c. 10 § 1)
The Collector-Treasurer shall report to the Boston City Council no later than July 1, 2020 and July 1, 2021 on the outcome of the residential tax title payment programs, including number of enrolled taxpayers, program default rate, delinquent tax collected, recommendations for expansion or alteration of the program and other issues as determined by the Collector-Treasurer. In reviewing potential program expansion or modification, the Collector-Treasurer shall specifically examine the feasibility and utility of offering tax title payment agreements to persons with disabilities, active duty military members and taxpayers experiencing or who have experienced temporary unemployment, among other classes identified by the Collector-Treasurer.
(CBC 1985 6-3.13(g); Ord. 2018 c. 10 § 1)
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