Laserfiche WebLink
-5- <br /> D. Committing Assessments <br /> Within a reasonable time after making the assessments, the Assessing Board certifies them <br /> to the assessors. The assessors then commit the assessments to the collector with a <br /> warrant. G.L. Ch. 80 §4. <br /> Because interest on unpaid betterments accrues from the 30th day after the commitment not <br /> the mailing of betterment notices (See Section IV below), the assessors should not make <br /> this formal commitment until the collector has prepared the betterment notices for mailing. <br /> IV. COLLECTION PROCEDURE <br /> A. Assessment Notice <br /> After receiving the commitment, the collector sends a bill showing the amount of the <br /> assessment to the owner of each parcel assessed. G.L. Ch. 80 §4. <br /> The collector should include an explanation of the property owner's options and provide a <br /> form to request an apportionment from the assessors. <br /> B. Payment/Apportionment <br /> The property owner may pay the assessment in full within 30 days after the assessments are <br /> committed to the collector (not after the bills are mailed) without interest. Alternatively, <br /> the property owner can pay some or none of the assessment and request an apportionment <br /> of the unpaid amount into a maximum of 20 equal portions. The request for an <br /> apportionment is made to the assessors. G.L. Ch. 80 §13. <br /> C. Adding Assessments to Tax Bill <br /> The collector must certify the unpaid assessments to the assessors before they complete the <br /> annual real estate tax commitment list for the year the assessments will first appear on the <br /> tax bill. Any unpaid or apportioned assessments are then collected by adding them to the <br /> real estate tax bill and collecting them as part of the tax. G.L. Ch. 80 §13. <br /> 1. Timing <br /> Assessments originally committed to the collector on or before January 1 must be <br /> added to a tax no later than the tax assessed as of that date. <br /> Example: Assessments committed during calendar year 2000 (i.e., <br /> on or before January 1, 2001, which is the assessment date for <br /> FY2002 taxes) must be added to a tax commitment no later than <br /> the FY2002 commitment and bills. <br />