Massachusetts General Laws (Tax)

Mass. Gen. Laws ch. 59, § 21A

Additional compensation of assessors for courses of study

Official textmalegislature.gov

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.

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In this chapter (40 sections)
  1. 59-5O · Property tax exemption for real property classified as Class…
  2. 59-6-to-7A · Repealed, 1978, 580, Sec. 30
  3. 59-8 · Interstate, foreign trade or fishing ships or vessels;…
  4. 59-8A · Excise tax on farm machinery and equipment and farm animals;…
  5. 59-9-10 · Repealed, 1963, 160, Sec. 12
  6. 59-11 · Real estate
  7. 59-12 · Mortgaged real estate
  8. 59-12A · Statement of estate liable to taxation
  9. 59-12B · Mortgagors and mortgagees deemed joint owners; tax bill
  10. 59-12C · Taxes paid by tenant; recovery from landlord
  11. 59-12D · Assessment against real estate of decedent; liability of heirs…
  12. 59-12E · Assessment against real estate of decedent; lien
  13. 59-12F · Real estate unassessed where right or titled unascertained;…
  14. 59-13-to-17A · Repealed, 1978, 580, Sec. 30
  15. 59-18 · Personal property; assessment
  16. 59-19 · Mortgaged or pledged personal property; assessment
  17. 59-20 · State treasurer; duties
  18. 59-20A · Increase in assessments
  19. 59-20B · Regional veterans' districts, regional water districts or…
  20. 59-21 · Assessors; duties
  21. 59-21A · Additional compensation of assessors for courses of study
  22. 59-21A1-2 · Certified assessors; compensation
  23. 59-21B · Training programs for assessors
  24. 59-21C · Limitations on total taxes assessed; determination by voters
  25. 59-21D · Calculation of total limit; adjustment of limit; certification…
  26. 59-22 · Repealed, 1925, 343, Sec. 9
  27. 59-23 · Annual assessment; amount; deductions; approval
  28. 59-23A · Notice to municipal finance officers
  29. 59-23B · Notice of abatements
  30. 59-23C · Repealed, 1990, 280, Sec. 1
  31. 59-23D · Notice of preliminary tax
  32. 59-24 · Railroad subscriptions; interest on debts
  33. 59-25 · Additional assessments
  34. 59-26 · Number of assessments
  35. 59-27 · Assessors' neglect to assess
  36. 59-28 · Unpaid taxes; collection
  37. 59-29 · Notice of assessments; lists
  38. 59-30 · Blank lists
  39. 59-31 · Verification of lists; oaths
  40. 59-31A · Examination of records to verify completeness and accuracy of…
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