This IGR explains amended procedures for the individual assignment of tax titles and bulk assignments of uncollected real/personal taxes, and other receivables secured by tax liens. The law grants authority for payment plans which include interest waivers (almost like amnesty) under a bylaw/ordinance. Section III supersedes Sections II-VII of IGR 97-201. Includes revised form (STF 431) Instrument of Assignment of Tax Title (individual assignments under 60:52)
This IGR explains 2004 legislation which extended the deadline to apply for excise abatements and gave assessors discretionary authority to act on late filed applications in certain cases. Supersedes IGR 00-207 and Bulletin 2000-08B. The Commissioner will no longer accept requests for authority to abate motor vehicle and boat excises under Chapter 58, § 8.
This IGR explains new options which allow cities and towns to adjust the Clause 41C exemption amount by up to 100% and to vary the age, gross receipts, and whole estate limits and whole estate domicile exclusion within certain parameters.
