SENATE DOCKET, NO. 72 FILED ON: 1/14/2011
SENATE . . . . . . . . . . . . . . No. 1444
The Commonwealth of Massachusetts
_________________
PRESENTED BY:
James B. Eldridge
_______________
To the Honorable Senate and House of Representatives of the Commonwealth of Massachusetts in General
Court assembled:
The undersigned legislators and/or citizens respectfully petition for the passage of the accompanying:
An Act relative to authorized abatement applications.
_______________
PETITION OF:
Name: | District/Address: |
James B. Eldridge |
[District]
|
SENATE DOCKET, NO. 72 FILED ON: 1/14/2011
SENATE . . . . . . . . . . . . . . No. 1444
By Mr. Eldridge, a petition (accompanied by bill, Senate, No. 1444) of James B. Eldridge for legislation relative to the filing of tax abatement applications by persons claiming to represent taxpayers, tenants, or mortgage holders. Revenue. |
[SIMILAR MATTER FILED IN PREVIOUS SESSION
SEE
HOUSE
, NO. 2876 OF 2009-2010.]
The Commonwealth of Massachusetts
An Act relative to authorized abatement applications.
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 59 of chapter 59 is hereby amended by adding the following paragraph:-
Persons claiming to represent taxpayers, tenants, or mortgage holders as defined under this section, must file an original authorization letter from the taxpayer, as defined, with the Board of Assessors either at the same time as an overvalue application is submitted, or prior to the deadline for filing such applications. The failure to timely submit such authorization letter shall bar action on the overvalue application by the Board of Assessors. Further, such applications shall have no standing at the Appellate Tax Board or at the County Commissioners.
