AN ACT RELATIVE TO THE REDEMPTION OF LAND TAKEN OR Chap. 10 PURCHASED FOR TAXES BY A CITY OR TOWN. Be it enacted, etc., as follows: land taken or Section sixty-two of chapter sixty of the General Laws, G. L. 60, § 62, as amended by chapter three of the acts of nineteen hundred etc., amended. and twenty-four, and by chapters fifty-one, seventy-seven and section five of chapter two hundred and forty-one, all of the acts of nineteen hundred and twenty-five, is hereby further amended by striking out, in the seventh line, the word "collector" and inserting in place thereof the word: treasurer, so as to read as follows:- Section 62. Any Redemption of person having an interest in land taken or sold for non- sold for taxes. payment of taxes, including those assessed under sections twelve, thirteen and fourteen of chapter fifty-nine, or his heirs or assigns, may, at any time prior to the filing of a petition for foreclosure under section sixty-five, redeem the same by paying or tendering to the treasurer, if the estate has been taken or purchased by the town, the amount of the tax, all intervening taxes, charges and fees, and interest on the whole at the rate of eight per cent per annum; or by paying or tendering to the purchaser, or his legal representatives or assigns, the original sum and intervening taxes paid by him and interest on the whole at said rate. In each case he shall also pay for examination of title and a deed of release not more than three dollars in the aggregate; and in addition thereto the actual cost of recording the tax deed or evidence of taking. He may redeem the land by paying to the collector the sum which he would be required to pay to the purchaser, with one dollar additional. taken by or sold to a city or town for non-payment of taxes is redeemed, the city treasurer or acting city treasurer, sold to a city notwithstanding the provisions of the charter of his city, or town, etc. or the town treasurer, as the case may be, shall sign, execute and deliver on behalf of the city or town a release of all the right, title and interest, which it acquired by such taking or purchase, in and to the land so redeemed. No person shall Excessive colknowingly collect or attempt to collect for the redemption of hibited. any such land a sum of money greater than that authorized by this section. If land Release deeds redeeming land to persons taken by or lections pro purchasers of etc., not Nothing in this section nor in sections sixty-five to seventy- Title of five, inclusive, shall be construed to prevent the title of a pertain lands person or a city or town purchasing land at a sale under held by city, section seventy-nine or eighty from becoming absolute prevented from without any foreclosure proceedings under said sections sixty-five to seventy-five, inclusive. becoming absolute, etc. Approved January 30, 1928. Chap. 11 AN ACT AUTHORIZING THE TOWN OF GAY HEAD TO BORROW Town of Gay borrow money for purpose of for and constructing a town hall. Gay Head Act of 1928. MONEY FOR THE PURPOSE OF ACQUIRING LAND FOR AND Be it enacted, etc., as follows: SECTION 1. For the purpose of acquiring land for and constructing a new town hall building and originally equipping and furnishing said building, the town of Gay Head may borrow from time to time, within a period of five years from the passage of this act, such sums as may be necessary, not exceeding, in the aggregate, six thousand dollars, and may issue bonds or notes therefor, which shall bear on their face the words, Gay Head Town Hall Building Loan, Act of Building Loan, 1928. Each authorized issue shall constitute a separate loan, and such loans shall be paid in not more than fifteen years from their dates, but no issue shall be authorized under this act unless a sum equal to an amount not less than ten per cent of such authorized issue is voted for the same purpose to be raised by the tax levy of the year when authorized. Indebtedness incurred under this act shall be in excess of the statutory limit, but shall, except as herein provided, be subject to chapter forty-four of the General Laws, exclusive of the proviso inserted in section seven of said chapter by chapter three hundred and thirty-eight of the acts of nineteen hundred and twenty-three. SECTION 2. This act shall take effect upon its passage. Chap. 12 AN ACT RELATIVE TO THE LIABILITY OF COLLECTORS OF G. L. 60, § 32, amended. Collector of taxes liable for tax, etc., of delinquent taxpayer, after discharge from in certain cases. commitment, TAXES IN CASE OF ARREST OR COMMITMENT OF A DELIN- Be it enacted, etc., as follows: Section thirty-two of chapter sixty of the General Laws is hereby amended by striking out, in the third line, the words "one year" and inserting in place thereof the words: two years, so as to read as follows: Section 32. The collector shall be liable for the tax and the charges of imprisonment of a person discharged, unless he arrested and committed such person within two years after the tax was committed to him for collection, or unless he shall be exonerated therefrom by the town to which the tax is due. Approved February 2, 1928. Chap. 13 AN ACT RELATIVE TO THE REMEDY OF CERTAIN CORPORATIONS G. L. 63, new section after $68. WHEN THE VALUE OF THEIR PROPERTY TAXABLE LOCALLY Be it enacted, etc., as follows: SECTION 1. Chapter sixty-three of the General Laws is hereby amended by inserting after section sixty-eight the certain corpora property tax determined by and taxation value as following new section: Section 68A. If the value of the Remedy of works, structures, real estate, motor vehicles, machinery, tions when poles, underground conduits, wires and pipes owned by a value of their corporation taxable under any provision of this chapter and able locally as which are subject to local taxation within the common-commissioner of wealth, as determined by the commissioner, is less than the corporations value thereof as determined by the assessors of the town is less than where it is situated, he shall give notice of his determination determined by to such corporation; and, unless within one month after local assessors. the date of such notice it applies to said assessors for an abatement, and, upon their refusal to grant an abatement, prosecutes an appeal under section sixty-four of chapter fifty-nine, giving notice thereof to the commissioner, the valuation of the commissioner shall be conclusive upon said corporation. SECTION 2. Section fifty-seven of said chapter sixty- Repeal. three, as amended by section seven of chapter two hundred and seventy-nine of the acts of nineteen hundred and twentysix and by section five of chapter two hundred and fifty-eight of the acts of nineteen hundred and twenty-seven, is hereby repealed. Approved February 2, 1928. AN ACT RELATIVE TO BOOKS, LISTS, TABLES AND RETURNS Chap. 14 OF ASSESSORS. Be it enacted, etc., as follows: amended. and assessment SECTION 1. Section forty-three of chapter fifty-nine of G. L. 59, § 43, the General Laws is hereby amended by striking out all after the word "manner" in the third line down to and including the word "entered" in the seventh line and inserting in place thereof the following:-: In each column provided in the book or books so furnished shall be entered the valuation of that portion, if any, of the personal property of each person and corporation, indicated by the heading thereof, and by inserting after the word "provided" in the ninth line the word: - for, so as to read as follows:- Section 43. Valuation The assessors shall make, on the books furnished under of property to section forty-five, a list of the valuation and the assessment books by asthereon, in the following manner: In each column provided sessors. in the book or books so furnished shall be entered the valuation of that portion, if any, of the personal property of each person and corporation, indicated by the heading thereof. The total amount of the taxable personal property shall be shown, but without other detail or specification than is provided for herein. Before the taxes are committed for To be open to collection they shall deposit the books, or an attested copy ion. public inspecthereof, in their office or, if there is no office, with their chairman, for public inspection. be made in SECTION 2. Section forty-five of said chapter fifty-nine, G. L. 59, § 45, as amended by section eleven of chapter three hundred and etc., amended. forty-three of the acts of nineteen hundred and twenty-five, is hereby further amended by inserting after the word "form" in the fifth line as printed in the General Laws the Commissioner to furnish books to assessors. Proviso. G. L. 59, § 46, amended. Directions to assessors in - words: or in such other form as the commissioner shall from time to time determine, and by inserting after the word "city" in the sixth and eighth lines as printed as aforesaid, in each instance, the words: or town, so that the first paragraph will read as follows:- Section 45. The commissioner shall provide each city and town, on or before April first annually, suitable books for the use of the assessors in the assessment of taxes, which shall contain blank columns, with uniform headings for a valuation list, and blank tables for aggregates, in the following form or in such other form as the commissioner shall from time to time determine; provided, that in lieu of the valuation list provided for in this section and the preceding two sections, the assessors of any city or town may, with the assent of the commissioner, prepare a valuation list upon books furnished by the city or town and in such form as the commissioner shall approve, and that, for the separate listing of poll taxes under section four of chapter sixty, such portion of the books furnished by the commissioner as he shall determine may contain only the first three columns of said form. SECTION 3. Section forty-six of said chapter fifty-nine is hereby amended by striking out all after the word "and" in the third line down to and including the word "State" in the tenth line and inserting in place thereof the words: shall state, so as to read as follows:- Section 46. The making lists in assessors shall enter in the books so furnished the valuation and assessment of the polls and estates of the persons assessed, as directed in the headings of the various columns and shall state the value of each building described, including therein water wheels but excluding land and water power and machinery used in the building. books. G. L. 59, § 47, amended. etc.. SECTION 4. Section forty-seven of said chapter fifty-nine, as amended by section ten of said chapter three hundred and forty-three, is hereby further amended by striking out all after the word "same" in the fourth line as printed in the General Laws, so as to read as follows: Section 47. The assessors shall fill up the table of aggregates by an copy annually enumeration of the necessary items included in the lists of valuation and assessments, and shall annually, on or before October first, deposit in the office of the commissioner an attested copy of the same. Assessors to prepare table of aggregates and deposit with commissioner. G. L. 59, § 52, amended. Statement of assessors to valuation list. SECTION 5. Said chapter fifty-nine is hereby further amended by striking out section fifty-two and inserting in place thereof the following: - Section 52. The assessors, or other persons authorized to assess taxes, shall, at the end of said valuation list, subscribe the following statement: We, the assessors (or other persons so authorized, as the case may be,) of do severally state, that the foregoing list is a full and true list of the names of all persons known to us, who are liable to taxation in (here insert the name of the city or town,) during the present year, and that the real and personal estate contained in said list, and assessed upon each person in said list, is a full and accurate assessment upon all the property of each person, liable to taxation, at its full and fair cash value, according to our best knowledge and belief. This statement is made under the penalties of perjury. failure to Failure to subscribe the foregoing statement shall not Penalty for invalidate a tax otherwise legally assessed; but whoever subscribe assesses taxes in a town without having subscribed the same shall be punished by a fine of ten dollars. Approved February 2, 1928. statement. AN ACT PROVIDING FOR THE REGULATION OF THE SPEED OF Chap. 15 MOTOR AND OTHER BOATS IN THE HARBOR OF MARBLE HEAD. Be it enacted, etc., as follows: master of town speed of motor in Marblehead SECTION 1. The harbor master of the town of Marble- The harbor head may make and enforce reasonable rules and regulations of Marblehead governing the speed in Marblehead harbor of boats pro- may regulate pelled by gasoline or naphtha or by steam, electric or me- and other boats chanical power. Violation of any such rule or regulation harbor. shall be punished by a fine not exceeding twenty dollars. Penalty. SECTION 2. This act shall take effect upon its acceptance Submission to by the voters of said town in town meeting; but for the pose of such acceptance only, shall take effect upon its passage. Approved February 2, 1928. pur voters, etc. AN ACT AUTHORIZING THE TOWN OF LEE TO BORROW MONEY Chap. 16 FOR SCHOOL PURPOSES. Be it enacted, etc., as follows: money for poses. Loan, Act of SECTION 1. For the purpose of constructing an addition Town of Lee to the central school building which will increase the floor may borrow space of said building, including the cost of originally equip- school purping and furnishing such addition, the town of Lee may borrow, from time to time within a period of five years from the passage of this act, such sums as may be necessary, not exceeding, in the aggregate, one hundred thousand dollars, and may issue bonds or notes therefor, which shall bear on their face the words, Lee School Loan, Act of 1928. Each Lee School authorized issue shall constitute a separate loan, and such 1928. loans shall be paid in not more than fifteen years from their dates, but no issue shall be authorized under this act unless a sum equal to an amount not less than ten per cent of such authorized issue is voted for the same purpose to be raised by the tax levy of the year when authorized. Indebtedness incurred under this act shall be in excess of the statutory limit, but shall, except as herein provided, be subject to chapter forty-four of the General Laws, exclusive of the proviso inserted in section seven of said chapter by chapter three hundred and thirty-eight of the acts of nineteen hundred and twenty-three. SECTION 2. This act shall take effect upon its passage. |