ARTICLE 8--BOARD OF ASSESSORS (Amended 6/13/81, 1/20/96)
SECTION 1. The Commissioner of Revenue has board powers to direct and regulate; and a substantial responsibility to instruct and advise the Assessors.
SECTION 2. It is specifically provided by statute that no assessor shall also hold an office involving the collection of taxes.
SECTION 3. The Board of Assessors must value all real and personal property at its full and fair cash valuation as of January 1st, of each year.
SECTION 4. Subsequent to the determination of the total assessment the Board of Assessors shall annually fix the tax rate pursuant to the provisions of MGL Chapter 59, Section 23.
SECTION 5. Subsequent to listing the valuations and assessments upon the valuation books and prior to the commitment of the taxes the assessors must deposit the books, or an attested copy, in their office for public inspection. If the Board does not have an office, the books must be deposited with the chairman of the Board.
SECTION 6. The Assessors may not commit a tax list to the Collector of Taxes until the bonds of the Collector and Treasurer have been approved. The alternative is to commit the list and warrants to a Constable, and if no Constable to the Sheriff or his deputy. (MGL Chapter 59 Section 53.)
SECTION 7. The Board of Assessors retain full power and authority to act despite a vacancy in the Board.
SECTION 8. The Board of Assessors shall consist of 3 members, each to serve a term of 3 years, so arranged that the term of one member shall expire each year, and said Board of Assessors shall elect annually a chairman and a clerk from its own members.
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