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-3- <br /> B. Creatiniz Lien <br /> A special assessment or betterment is a lien on the property benefited. In order to enforce <br /> collection, the Assessing Board must establish a valid lien. The property owner is not <br /> personally liable for the assessment. <br /> 1. Recording Requirements <br /> In order to create a lien, the Assessing Board must record the following information <br /> at the Registry of Deeds: <br /> a. Betterments: Order, plan and estimates within 90 days of (1) date order <br /> adopted or (2) town acceptance of street layouts, relocation or alterations, if <br /> acceptance required. G.L. Ch. 80 §2. <br /> b. Water Assessments: Order, list of ways and parcels not abutting the ways to <br /> be assessed (identify in same way as of prior January 1 for tax purposes <br /> using assessors' maps) and list of owners of each parcel to be assessed (as of <br /> prior January 1 for tax purposes) "forthwith." G.L. Ch. 40 §421. <br /> C. Sewer/Sidewalk Assessments: Order and list of ways "forthwith." G.L. Ch. <br /> 83 §27. Should also record list of owners of each parcel to be assessed (as <br /> of prior January 1 for tax purposes). <br /> 2. Deferred Recording Procedure <br /> The Assessing Board may defer recording the required information for betterments <br /> authorized by G.L. Ch. 80, and sewer or sidewalk assessments authorized by G.L. <br /> Ch. 83, until after the project is completed, assessments are made, and bills issued <br /> and then only for those properties where the assessment was not paid in full within <br /> the 30 day period for paying without incurring interest. Use of this option requires <br /> city council, town meeting or district meeting authorization. G.L. Ch. 80 §12. <br /> 3. Duration of Lien <br /> a. Arises: The lien exists from the time the recording is made. G.L. Ch. 80 <br /> §12; G.L. Ch. 40 §421; G.L. Ch. 83 §27. <br /> b. Terminates: The lien terminates two years from October 1 of the year (1) <br /> the entire assessment is first added to the tax bill or (2) the last apportioned <br /> amount appears on the tax bill, whichever is later, if there has been a <br /> recorded alienation during that time. If there has been no recorded <br /> alienation during that period, the lien continues until there is a recorded <br /> alienation. <br />