Massachusetts General Laws (Tax)
Mass. Gen. Laws ch. 59, § 21A
Additional compensation of assessors for courses of study
Section 21A. In any city or town which accepts this section, an assessor or assistant assessor who has completed the necessary courses of study and training and has been awarded a certificate by the International Association of Assessing Officers as a certified assessment evaluator or who has been awarded a certificate by the Association of Massachusetts Assessors as a certified Massachusetts assessor shall receive as compensation from such city or town, in addition to the regular compensation paid by such city or town for services in such office, an amount equal to ten per cent of such regular compensation; provided, however, that in no event shall such additional compensation exceed one thousand dollars annually, if such assessor or assistant assessor is employed on a full-time basis, or five hundred dollars, if such assessor or assistant assessor is employed on a part-time basis. An assessor who has been awarded both certificates referred to above shall receive such additional compensation for only one of such certificates. In order to qualify for such additional compensation, an assessor or assistant assessor shall submit proof that he has been awarded either or both of the aforesaid certificates to the mayor or the board of selectmen of such city or town. The additional compensation herein provided shall be prorated for any twelve month period in which an eligible person does not hold the office of assessor or assistant assessor for twelve consecutive months.
Source: view the official text
In this chapter (40 sections)
- 59-5O · Property tax exemption for real property classified as Class…
- 59-6-to-7A · Repealed, 1978, 580, Sec. 30
- 59-8 · Interstate, foreign trade or fishing ships or vessels;…
- 59-8A · Excise tax on farm machinery and equipment and farm animals;…
- 59-9-10 · Repealed, 1963, 160, Sec. 12
- 59-11 · Real estate
- 59-12 · Mortgaged real estate
- 59-12A · Statement of estate liable to taxation
- 59-12B · Mortgagors and mortgagees deemed joint owners; tax bill
- 59-12C · Taxes paid by tenant; recovery from landlord
- 59-12D · Assessment against real estate of decedent; liability of heirs…
- 59-12E · Assessment against real estate of decedent; lien
- 59-12F · Real estate unassessed where right or titled unascertained;…
- 59-13-to-17A · Repealed, 1978, 580, Sec. 30
- 59-18 · Personal property; assessment
- 59-19 · Mortgaged or pledged personal property; assessment
- 59-20 · State treasurer; duties
- 59-20A · Increase in assessments
- 59-20B · Regional veterans' districts, regional water districts or…
- 59-21 · Assessors; duties
- 59-21A · Additional compensation of assessors for courses of study
- 59-21A1-2 · Certified assessors; compensation
- 59-21B · Training programs for assessors
- 59-21C · Limitations on total taxes assessed; determination by voters
- 59-21D · Calculation of total limit; adjustment of limit; certification…
- 59-22 · Repealed, 1925, 343, Sec. 9
- 59-23 · Annual assessment; amount; deductions; approval
- 59-23A · Notice to municipal finance officers
- 59-23B · Notice of abatements
- 59-23C · Repealed, 1990, 280, Sec. 1
- 59-23D · Notice of preliminary tax
- 59-24 · Railroad subscriptions; interest on debts
- 59-25 · Additional assessments
- 59-26 · Number of assessments
- 59-27 · Assessors' neglect to assess
- 59-28 · Unpaid taxes; collection
- 59-29 · Notice of assessments; lists
- 59-30 · Blank lists
- 59-31 · Verification of lists; oaths
- 59-31A · Examination of records to verify completeness and accuracy of…