AN ACT RELATIVE TO OUTSTANDING EXCISE TAX AND THE TOWING OF MOTOR VEHICLES AND TRAILERS IN THE CITY OF SPRINGFIELD.
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. Notwithstanding any general or special law to the contrary, in the city of Springfield if an excise on a motor vehicle or trailer assessed under chapter 60A of the General Laws, remains unpaid for 14 days after a demand therefor made more than 1 day after the excise becomes due and payable, and if the tax collector of the city of Springfield elects to utilize the services of a deputy collector, then the deputy collector or the tax collector, as the case may be, shall send a notice of warrant to the delinquent taxpayer. In the event that the delinquent taxpayer does not respond within 30 days to the notice of warrant, then a service warrant shall be made. If the tax remains unpaid after the service of warrant then the deputy collector may, at the discretion of the tax collector, return the uncollected warrants of those delinquent taxpayers to the tax collector. The tax collector or a designee, as the case may be, may at any time transmit, but at least on an annual basis, to the police commissioner of the police department of the city of Springfield, in a form approved by the police commissioner, notice of the nonpayment of excise, specifying the name and address of the person to whom the excise is assessed, the amount of the excise due and all interest thereon and costs relative thereto and identifying information as to the motor vehicle or trailer assessed; provided, however, that no notice shall be transmitted to the police commissioner under this section at a time when there is pending before the local board of assessors or the appellate tax board, as the case may be, a duly filed application for the abatement of the excise in whole or in part nor within 30 days after action upon any such application by the local board of assessors or the appellate tax board, as the case may be.
Upon receipt of the notice of non payment of excise tax, the Springfield police department, or its designee, may remove the assessed motor vehicle or trailer that is parked or standing in a public way within the city of Springfield to, and store in, a convenient place in the city until all charges lawfully imposed for the removal and storage have been paid and due notice has been received that either the excise provided in the excise warrants has been paid or security for the payment thereof has been deposited. Notice shall be made to the registered owner of the vehicle at the time of the service of warrant. Vehicles shall be eligible for impoundment 22 days after the notice.
Under section 8 of chapter 135 of the General Laws, if the motor vehicle or trailer remains unclaimed in the possession of the police department of the city of Springfield, or its designee, for 1 month and the owner thereof or the owner’s place of abode or business is unknown, or if the owner and the owner’s place of abode or business are known and the owner, after receipt by registered mail of a written notice from the department or member to take possession of the property, refuses or fails to take possession for a period of 10 days following the receipt, the police department or its designee may sell the same, by public auction or any other licensed auction service, including sale over the internet, with notice of the time and place of sale and a description of the property to be sold, first being given by publishing the same once in each of 3 successive weeks in a newspaper published in the city of Springfield.
SECTION 2. This act shall take effect upon its passage.
Approved, March 9, 2012.