Section 30B Agreements for joint and cooperative assessment, classification and valuation of property - Massachusetts Statutes

Section 30B. Any two or more cities and towns may enter into an agreement for joint or cooperative assessing, classification and valuation of property. Such agreement shall provide for:—

(1) the division, merger or consolidation of administrative functions between or among the parties, or the performances thereof by one city or town on behalf of all the parties;

(2) the financing of the joint or cooperative undertaking;

(3) the rights and responsibilities of the parties with respect to the direction and supervision of the work to be performed and with respect to the administration of the assessing office including the receipt and disbursement of funds, the maintenance of accounts and records and the auditing of accounts;

(4) annual reports of the assessor to the constituent parties;

(5) the duration of the agreement and procedures for amendment or termination thereof; and

(6) any other necessary or appropriate matter.

Unless the agreement provides for assessing by one city or town on behalf of the other cities and towns parties thereto, the agreement shall provide for the designation of an appointing authority representing all of the cities and towns in the district, which shall be responsible for the appointment of an assessor who shall serve as the assessor for each and all cities and towns in the district. Subject to the rules and regulations established by the commissioner of revenue pursuant to section one of chapter fifty-eight, the agreement shall provide for qualifications, terms and conditions of employment for the assessor and employees of his office. The agreement may provide for inclusion of the assessor and said employees in insurance, retirement programs and other benefit programs of one of the constituent parties. Any city or town party to such an agreement may include employees of an assessing district in such programs.

No agreement for joint or cooperative assessing made pursuant to this section shall take effect until it has been approved in writing by the commissioner of revenue.