Be it enacted by the Senate and House of Representatives
in General Court assembled, and by the authority of the same,
SECTION 1. Section 8A of chapter 59 of the General Laws, as appearing in the 1986 Official Edition, is hereby amended by adding the following paragraph:-
The excise imposed hereunder shall be committed by the board of assessors to the collector of taxes together with their warrant for the collection thereof in the same manner as real and personal property taxes assessed under this chapter. The collector shall notify the person assessed of the amount of the excise in the manner provided in section three of chapter sixty. For the collection of the excise assessed under this section the collector shall have all the remedies provided by chapter sixty. The excise assessed shall be due and payable on October first of the year assessed, and if not paid on or before November first of the year of assessment, or within thirty days after notification of said excise if said notice is given after October first, shall bear interest as provided in section fifty-seven of chapter fifty-nine.
SECTION 2. Section 57 of said chapter 59, as so appearing, is hereby amended by striking out the first sentence and inserting in place thereof the following sentence:- Except as otherwise provided, bills for real estate and personal property taxes shall be sent out seasonably upon commitment in every city, town and district in which the same are assessed, and shall be due and payable on July first of each year for all purposes except the calculation of interest as provided in this section.
SECTION 3. Said section 57 of said chapter 59, as so appearing, is hereby further amended by striking out, in line 18, the word "February" and inserting in place thereof the word:- April.
SECTION 4. Said section 57 of said chapter 59, as so appearing, is hereby further amended by striking out the fifth, sixth and seventh sentences and inserting in place thereof the following two sentences:- Bills for taxes assessed under section seventy-five or section seventy-six shall be sent out seasonably upon commitment, and shall be due and payable on the thirtieth day after the date on which the bill for such tax was mailed for all purposes except the calculation of interest as provided in this section. Taxes shall bear interest as hereinbefore provided in this section with respect to real estate and personal property taxes generally; provided, however, that if a bill for any such taxes is mailed on or after April first of the fiscal year to which the tax relates and remains unpaid after the thirtieth day after the date on which such bill was mailed, interest at the aforesaid rate, computed from the date such bill was mailed, shall be paid on so much of the tax that remains unpaid.
SECTION 5. Section 60 of said chapter 59, as so appearing, is hereby amended by striking out the last paragraph and inserting in place thereof the following paragraph:-
Applications for abatement or exemption under this chapter shall, except in proceedings before the county commissioners, the appellate tax board or a court of the commonwealth, be open only to the inspection of the assessors, the commissioner, the deputies, clerks and assistants of either the assessors or the commissioner and such other officials or designated private auditors of the commonwealth or of its political subdivisions as may have occasion to inspect such applications in the performance of their official, contractual or designated duties. For purposes of this section, a designated private auditor shall be an individual, corporation or other legal entity proficient in auditing selected by the director of accounts or any city or town to perform an audit which includes the assessing department of a city or town under any legal authority, including an audit under sections forty or forty-two of chapter forty-four, or an investigation under section forty-six A of chapter forty-four.
SECTION 6. Section 69 of said chapter 59, as so appearing, is hereby amended by striking out the last sentence, and inserting in place thereof the following sentence:- No refund shall be paid on account of an abatement when there remains an outstanding balance of the tax to which the abatement relates, nor shall any interest be paid on account of an abatement for any period during which any part of the abated tax, net of the amount of the abatement, was outstanding.
SECTION 7. Section 1 of chapter 60A of the General Laws, as so appearing, is hereby amended by inserting after the word "otherwise", in line 115, the words:- and its registration surrendered.
SECTION 8. Said section 1 of said chapter 60A, as so appearing, is hereby further amended by inserting after the word "otherwise", in line 119, the words:- and the registration of such motor vehicle or trailer is surrendered.
SECTION 9. Said section 1 of said chapter 60A, as so appearing, is hereby further amended by inserting after the word "otherwise", in line 137, the words:- and surrender of registration.
SECTION 10. Said chapter 60A is hereby further amended by adding the following section:-
Section 7. If a collector is satisfied that an excise that has been committed to him or to any of his predecessors in office for collection, is uncollectible by reason of the death, absence, poverty, insolvency, bankruptcy, or other inability of the person assessed to pay, he shall notify the assessors thereof in writing on oath, stating why such excise cannot be collected. The assessors shall act upon such notification within thirty days, and, after due inquiry, may abate such excise or any part thereof, and shall certify such abatement in writing to the collector, and said certificate shall discharge the collector from further obligation to collect the excise so abated.