The Board of Assessors is responsible for the assessment of properties for tax purposes. The three member board is elected by the town for a term of three years in a manner so that one term expires each year. No assessor can hold the office of collector of taxes or deputy collector of taxes.
Chapter 61A: Section 8. Timely filing of application in towns or cities with programs of revaluation not completed by October 1 or pre-tax year.
Section 8. In any city or town in which a program of revaluation of all property therein has been or shall be undertaken and completed in time to be reflected in the assessments for the next succeeding tax year but not sufficient time to permit landowners to make application prior to October 1st of the pre-tax year for the valuation, assessment and taxation of their lands for the ensuing tax year on the basis of being actively devoted to agricultural or horticultural use, any such application which has been or shall be filed with the board of assessors after October 1st and not more than thirty days following the mailing of the tax bill containing the new valuation shall be deemed to have been timely made for the tax year of the revaluation program, notwithstanding any provision of this chapter to the contrary. If such application is
approved and the lands qualify for valuation, assessment and taxation as lands actively devoted to agricultural, horticultural or agricultural and horticultural use in the ensuing tax year, that portion of any tax assessed for such year which is in excess of the tax which would have been assessed on such lands had such application been timely made and approved shall be abated.