Section 8 Delinquent collections; proceedings by attorney general; abatement of certain taxes, etc.; expedited abatement procedure for abandoned real property
Section 8. Whenever it appears to the commissioner that at the end of two years from the commitment of any warrant to a collector any taxes upon such warrant remain uncollected, or if collected have not been turned over to the town treasurer, the commissioner shall within three months bring the matter to the attention of the attorney general, who may bring or cause to be brought an action of contract in the name of the town against the collector and upon his bond, in the superior court for the county where the town lies. Any amount recovered under this section shall be paid into the treasury of the town in whose name the action is prosecuted; but all reasonable expenses incurred by the attorney general in any such action shall be borne by the town, and may be recovered from it by the commonwealth in contract. If, at any time after any tax, assessment, rate or other charge has been committed to a collector such tax, assessment, rate or charge, or any interest thereon or costs relative thereto, remains unpaid and the commissioner is of the opinion that such tax, assessment, rate, charge, costs or interest should be abated, he may, in writing, authorize the assessors or the board or officer assessing such tax, assessment, rate or charge, to abate any part or the whole of such tax, assessment, rate, charge, costs or interest, whether or not the same is secured by a tax title held by the town. Whenever in the opinion of the commissioner, the assessors or the board or officer assessing a tax, assessment, rate or charge have made an obvious clerical error and such tax, assessment, rate or charge has been paid, the commissioner may, in writing, authorize the assessors or such board or officer to abate any part or the whole of such tax, assessment, rate or charge for a period not to exceed the three fiscal years preceding the year of the application to the commissioner; provided, however, that no interest shall be due in connection with any such abatement. The assessors or the board or officer aforesaid may thereupon make the abatement authorized and enter the same in their or his record of abatements, making reference in said record to such authorization as the cause or reason for the abatement. If there is more than one such tax, assessment, rate or charge, the abatement may be authorized and made either by items or by a sum total, stated in such written authorization. Whenever authority to abate is granted under this section, the commissioner shall forthwith give written notice of the grant of such authority to the collector, and, if the tax, assessment, rate, charge, costs, or interest involved is secured by a tax title held by the town, also to the treasurer.
The commissioner shall make, and from time to time revise, such rules and regulations necessary for establishing an expedited procedure for denying or granting authority to abate taxes, assessments, rates, charges, costs or interest under this section for primarily residential abandoned property, as defined in section 1 of chapter 60, of six units or less that are proposed to be rehabilitated into six units or less, and further, no real estate shall be eligible for this expedited process on which no residential structure of any kind now stands or no portion of a residential structure remains above ground level. Said rules and regulations for said expedited procedure shall include, but not be limited to, the following: (1) an informal hearing on an abatement petition, which petition shall be required to be submitted together with information including rehabilitation plans for the property and a statement as to how such abatement will benefit the municipality; (2) an opportunity for a petitioner to request a rehearing if an application is denied; (3) limitation of 15 units irrespective of the number of parcels in which they are contained except as hereinafter provided. In determining the said number of units, the commissioner shall authorize that number of units which were the number of legal units last appearing on the certificate of occupancy for said parcel or parcels. The commissioner shall require said limitation of only fifteen units to be rehabilitated per year by the same developer, including all parcels in which said developer has a beneficial or equitable interest. Said limitation, however, shall not apply to a community development corporation as set forth in section one of chapter forty F or any other nonprofit business entity acting as a developer.
Upon the written request of the chief executive officer and the assessors or the board or officer responsible for assessing of a city or town, the commissioner may from time to time for two year periods authorize such assessors or board or officers to grant abatements for abandoned residential property of six units or less that are proposed to be rehabilitated into six units or less; provided, that the commissioner has approved, in writing, the plan and procedures pursuant to which such assessors or board or officer shall grant or deny the abatement petition; provided, further that prior to granting an abatement the assessors or board or officer shall certify, in writing, under pains and penalties of perjury that such procedures have been followed; and provided further that the commissioner shall conduct yearly post audit of such abatements by assessors or boards or officers as he deems necessary to ensure that any authority granted under this paragraph has been properly exercised, and shall withdraw any such grant of authority upon his written finding that the authority has been improperly exercised. The commissioner, may make, and from time to time revise, such reasonable rules and regulations that are consistent with provisions of the preceding paragraph as he deems necessary to carry out the provisions of this paragraph.