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-13- <br /> BETTERMENTS AND SPECIAL.ASSESSMENTS <br /> Responsibilities of Parties <br /> I. City,Town or District(City/Town Council,Town/District Meeting) <br /> A. Accepts any applicable local option provisions. <br /> B. Authorizes assessments for water and sewer system improvements. <br /> C. Determines assessment method(s) and percentage of costs to be assessed for some <br /> improvements. <br /> II. Assessing Board (Selectmen, City/Town Council,Water/Sewer/Road Commissioners) <br /> A. Issues order to assess betterments/special assessments for particular project. <br /> B. Records assessment order and other required information at Registry of Deeds. <br /> C. Determines benefit and makes assessments on parcels after project completed. <br /> D. Certifies list of assessments to Assessors. <br /> E. Grants or denies applications for abatement. <br /> F. Suspends or extends time for payment on assessments on vacant parcels until built <br /> upon or for a fixed period of time. <br /> G. Enters into deferral and recovery agreement if property owner is eligible for a <br /> deferral under G.L. Ch. 59 §5(41A). <br /> H. Divides assessments proportionately if parcel assessed is subsequently subdivided. <br /> I. Reassesses assessments under certain conditions. <br /> III. Board of Assessors <br /> A. Commits list of assessments to Collector. <br /> B. Apportions assessments with or without request of property owner. <br />