Laserfiche WebLink
-4- <br /> Exceptions: The lien will continue: (1) even if there is a recorded <br /> alienation, if a suit is brought to challenge the validity of the assessment, for <br /> a year after the validity is finally determined; (2) if a sale or taking cannot <br /> be made because of federal or state law or proceeding and the collector files <br /> a statement at the Registry of Deeds to continue the lien, until payment or <br /> abatement; and (3) if time for payment is extended and the collector files a <br /> statement at the Registry of Deeds, until payment or abatement. <br /> C. Dissolves: The lien dissolves upon recording in the Registry of Deeds a <br /> certificate from the collector that the assessment, interests, costs have been <br /> paid or abated. A charge of$4 is imposed for each certificate the collector <br /> issues to be paid over to the general fiend. <br /> C. Assessing Costs <br /> Once the project is completed, the Assessing Board determines the actual benefits to and <br /> assesses the cost of the project among the properties. <br /> In some cases, the methods to be used to determine the benefits and allocate the costs are <br /> prescribed by statute. If not,the Assessing Board may adopt any method that is reasonably <br /> calculated to determine the benefits received so long as it does not result in the assessments <br /> being substantially in excess of or disproportionate to those benefits. For example, a <br /> fiā€¢ontage, area and/or valuation formula may be appropriate methods for apportioning the <br /> cost of various improvements. In addition, it may be permissible to classify properties for <br /> assessment purposes into those receiving direct or remote benefits. <br /> 1. Betterments: Assessments must be made within six months of project completion. <br /> G.L. Ch. 80 §1. No method is prescribed by statute. The amount assessed cannot <br /> exceed the estimate recorded. G.L. Ch. 80 §2. <br /> 2. Water Assessments: Assessments should be made within a reasonable time after <br /> project completion. A city, town or district may adopt by ordinance,by-law or vote <br /> one or more of the following statutory methods: frontage, area within fixed depth of <br /> way, assessed valuation, or uniform unit (number of existing and potential water <br /> units based on existing zoning). G.L. Ch. 40 §§42H and 42K. <br /> 3. Sewer Assessments: Assessments should be made within a reasonable time after <br /> project completion. A city or town may adopt one of the following statutory <br /> methods: fixed uniform rate (frontage, area within fixed depth of way or both <br /> frontage and area) or uniform unit (number of existing and potential residential <br /> equivalent sewer units based on existing zoning). G.L. Ch. 83 §15. <br /> 4. Sidewalk Assessments: Assessments should be made within a reasonable time after <br /> project completion. No method is prescribed by statute. <br />