Assessing Department correspondence
Scope and Contents
Incoming and outgoing correspondence of the Assessing Department. Includes mayoral circulars.
- 1894-1910 with gaps
- Boston (Mass.). Assessing Department (Organization)
Section 15 of Chapter 110 of the Acts of 1821, “An Act Establishing the City of Boston,” provided the City Council with the power to assess taxes. The same section provided for the election by the City Council, Mayor and Alderman, or by the citizens of Assessors and Assistant Assessors. Prior to 1854, the Assessors were located within the Treasury Department. Assessors, as well as, Assistant Assessors were chosen by concurrent vote of the City Council until 1885. In 1885, the power to appoint Assessors was transferred to the Mayor subject to confirmation by the Board of Aldermen. Chapter 93 of the Special Acts of 1918 reorganized the Assessing Department and created a Board of three Assessors appointed by the Mayor and subject to his removal.
The Assessing Department operates under the jurisdiction of the Commissioner of Assessing and is divided into three programs: Tax Administration, Valuation, and Abatement. The Department determines the fair cash value and classification of all real and personal property located in the city. The department maintains official maps, property description data, ownership records and assessment, abatement and exemption records.
Language of Materials
- Correspondence Subject Source: Library of Congress Subject Headings
- Tax assessment Subject Source: Library of Congress Subject Headings
- Taxation Subject Source: Library of Congress Subject Headings
- Language of description
- Script of description
- Code for undetermined script
Part of the City of Boston Archives Repository
201 Rivermoor St.
West Roxbury MA 02132 United States