By Mr. Downing, a petition (accompanied by bill,
Senate, No. 2216) of Benjamin B. Downing and Denis E.
Guyer for legislation relative to the enforcement of
decisions by the Appellate Tax Board. Revenue. |
By Mr. Downing, a petition (accompanied by bill,
Senate, No. 2216) of Benjamin B. Downing and Denis E.
Guyer for legislation relative to the enforcement of
decisions by the Appellate Tax Board. Revenue. |
Be it enacted by the Senate and House of Representatives in General Court assembled, and by the authority of the same, as follows:
SECTION 1. Chapter 58A of the General Laws, as appearing in the 2004 official edition, is hereby amended at the end thereof by adding the following section: -
“Section 15. A decision of the
board that finds an assessment of a municipality by a local assessor to be
inaccurate, incorrect, or in error shall be reported to the division of local
services within the department of revenue, for the purpose of enforcement
against the municipality that issued the assessment. Said division shall enforce the board’s
decision to ensure compliance by the municipality and ensure that the ruling of
the board is complied with. The division
shall make every effort to enforce the decision in a timely manner. The division shall promulgate rules and
regulations for the purpose of implementing this section which shall include,
but is not limited to, restitution for the appellant, fines and penalties
against the municipality, timeframe for compliance, a changing of the written
and electronic record of the assessment and any other powers necessary.”
