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The 190th General Court of the Commonwealth of Massachusetts

AN ACT FURTHER REGULATING THE INTEREST RATE ON SEWER ASSESSMENTS IN THE TOWN OF STOUGHTON.

     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.  Section 6 of chapter 86 of the acts of 1911 is hereby amended by striking out the fourth sentence, as most recently amended by section 1 of chapter 583 of the acts of 1981, and inserting in place thereof the following sentence:- For the purpose of fixing the amount of the assessments, the board shall determine the value of the special benefit to each of the estates, respectively, from the system of sewers, taking into account all of the circumstances of the case; provided, however, that the proportionate part to be paid by the owners of the estates, respectively, shall be based upon the amount of the special benefit to each estate, determined as aforesaid, and each such owner shall, within 3 months after written notice of the assessment, served on the owner or, the occupant of the estate or sent by mail to the last address of the owner that is known to the board of sewer commissioners, pay the sum so assessed to the collector of taxes of the town; provided, further, that the board may, and on the written request of any such owner made within that 3-month period shall, apportion the assessment into 10 equal parts or assessments and the board shall certify the apportionment to the assessors of the town and 1 of the parts or installments, with interest from the date of commitment to the collector to the date when interest on taxes becomes due and payable at 5 per cent per annum or, at the election of the town, at a rate equal to 2 per cent above the rate of interest chargeable to the town for the betterment project to which the assessment relates, on the unpaid balance, shall be added by the assessors to the annual tax on the estate for each year next ensuing until all of the parts have been so added, unless sooner paid as hereinafter provided; and provided further, that nothing herein shall prevent the payment at any time in 1 payment, notwithstanding its prior apportionment, of any balance of the assessments then remaining unpaid, but interest on such balance at the rate of 5 per cent per annum or, at the election of the town, at a rate equal to 2 per cent above the rate of interest chargeable to the town for the betterment project to which the assessment relates, shall be paid to the date of such payment and thereupon the collector of taxes of the town shall receive the same and shall certify any such payments to the assessors who shall preserve a record thereof.
     SECTION 2.  Section 7 of said chapter 86, as amended by section 2 of said chapter 583, is hereby further amended by striking out the first sentence and inserting in place thereof the following sentence:- An assessment made under section 6 shall constitute a lien upon the estate, which shall continue for 3 years after it is made and notice served as above provided or, in case of apportionment, until the expiration of 2 years from the time when the last installment was committed to the collector of taxes; provided, however, that the assessment, if not paid within 3 months after service of the notice or, if apportioned, within 3 months after any part has become due, may, together with interest thereon at the rate of 5 per cent per annum or, at the election of the town, at a rate equal to 2 per cent above the rate of interest chargeable to the town for the betterment project to which the assessment relates, with incidental costs and expenses, be levied by the collector by sale of the estate or so much of the estate as shall be sufficient to discharge the assessment and interest and any intervening charges. 
     SECTION 3.  This act shall take effect upon its passage.

Approved, January 5, 2017