Powers, in general.

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A.
The Board of Assessors shall, annually and in accordance with the General Laws and the recommendations of the Department of Revenue, make a fair cash valuation of all of the estate, both real and personal, subject to taxation within the Town.

B.
The Board of Assessors shall, annually, provide to the Mayor and Town Council its recommendations regarding the percentage of the local tax levy to be borne by each class of property.

C.
The Board of Assessors shall annually determine the annual tax rate necessary to meet all sums voted by the Town.

D.
The Board of Assessors shall hear and decide all questions relating to the abatement of taxes levied by it.

E.
The Board of Assessors shall have all of the other powers, duties and responsibilities given to boards of assessors by MGL c. 59.

                    
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