Board of Assessors
(a) Composition, Term of Office - There shall be a board of assessors consisting of five members elected for three year terms, so arranged that as nearly an equal number of terms as possible shall expire each year.
(b) Powers and Duties - The board of assessors shall act as the policy making board for the assessing department. The board of assessors shall annually make a fair cash valuation of all of the estate, both real and personal, subject to taxation within the town. The assessors shall determine the annual tax rate and shall hear and decide all applications for the abatement of such taxes. The board of assessors shall have all of the other powers and duties which are given to boards of assessors by general laws and such other powers, duties and responsibilities as may be provided by charter, by by-law or by other town meeting vote.
(c) Director of assessment - The town administrator shall appoint a director of assessment for a term of three years and fix the director's compensation within the amount annually appropriated for that purpose. An appointment by the town administrator shall become effective on the fifteenth day following the day on which notice of the appointment is filed with the board of assessors, unless the board of assessors shall, within said period, by a majority vote of the full board, vote to reject any such appointment, or has sooner voted to affirm it. Notwithstanding any other provision of the charter, the town administrator shall appoint all other employees of the assessing department. The director of assessment shall be a person of proven professional ability, especially fitted by education, training, and
previous experience in municipal assessment and
taxation to perform the duties of the office. The director of assessment shall be responsible to the town administrator for the day to day operations of the assessing department, and shall be responsible for the efficient administration of all functions of that department, and shall perform such other duties as the board of assessors should require from time to time. The director of assessment shall keep the board of assessors fully informed as to the condition of the assessing department and matters relating to assessment, valuation, taxation, and abatement. The director of assessment shall implement votes of the board of assessors which require action.
At the first annual town election after passage of this special act, two new assessors shall be elected, one for a term of two years, and one for a term of three years. At each annual town election thereafter, the voters shall elect in place of those assessors whose term is about to expire a like number of assessors to serve for terms of three years.