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MassachusetisDepartment of Revenue Dhision of Local ,rc,f <br /> erne � <br />�l��ce� darn, <br /> i ' e <br /> * or f#arr Gmwan,,�g ptr C.a�r rnm on r <br /> . CE <br /> SEP 3 0 1996 <br /> jr <br /> f 6 Amn r <br /> B in F5 F.4 FS—S-0— <br /> ullet ++5& <br /> September 1996 <br /> TO. Assessors and Collectors <br /> FROM: Harry M. Grossman <br /> Acting Deputy Coma s ner <br /> SUBJECT: DUe Dates <br /> This BLIfleti <br /> 1.1 explains the Ian <br /> p that apples to quarterly <br /> tart payments, or an abatement y and ser���ar�t���alproperty <br /> � t or exemption applications <br /> days. pp , that are due on non-I Lxsin <br /> ess <br /> Under General Laws Chapter e §9,. iFallson a SLIn ay or legal holiday, that � tthe atFor as statutory action orpyn <br /> � r � �ent <br /> performed <br /> business ay. This rule al � ed on the next succeeding <br /> so applies to atr ��s r t�gyred <br /> Saturday in those rr�u � ' or payments dL[e on a <br /> �ties where public offices a reerr��i <br /> rr�eetir� tote to remainlp tte by pity o��r� il`or town on that date. G-1. Ch. 41 <br /> §110A. <br /> In addition, please rote that ir► ommunities <br /> while sin a Uarterl <br /> y <br /> topayment <br /> s <br /> stem smthe statutory due datesor abatement sand payments will not ordinarily <br /> oir de. For example, the deadline for filingabatement applications inti-loxailiri their F 97 actual to bills or before � ber 31, 996 can fall noTater than January , �997, �� therdquarterpayrert is due orFebruary � X997 <br /> e.�F bills are mailed December ��� abaterertplatros Wocld be dueJanuary 3 .Some taxpayers m ipr <br /> ytaerl assume have the say amountof timeto apply for abatement est a they have to ale their <br /> payment. Th <br /> reor �rrter�d that taxpayers p ' Therefore, wherever possible <br /> p 'er e alerted about the earlyfilingp e �e <br /> stuffer, newspaper or earlier deadline b a bill message <br /> other public information a �e or <br /> rule, or other p <br /> ap r ��appropriate means. <br /> * (over) <br />�sion of Local Services is reslnsible for oversf hI of <br /> Phlshes lR rr o tion l rr}d lr'r and assianeofs acrdtowns r achlevr'rr err'table ro rt <br /> res ell fry fc pal r'rrar�CE. l s jai r'rr le a1,nd administr8lr'vg procedures and fhe 11 Y laxation and efficrerr!fiscal manag ent?Ire DivisionMEOW <br /> 12010—in�ar�rrv�rncerrrents and uelcrf rrrfora�r'orr for focal o • .�on <br /> ce Box 9655,Bo fon,AM 021 14-9655,rel. f - � ffickls and <br /> Of fax:616-,,�0l�t�pv��rrnagnel.state.rrra.usldordls <br />