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Form 872 Lowell Massachusetts: What You Should Know
The form must be signed, unless it has been approved in the application by a qualified agent. ThisĀ means a qualified agent who must have been authorized to sign the application; and the special assessor. Written notice must be received to the special and collective assessments within 15 days after the date of the notice. The letter must describe the reasonĀ for the delay in providing the special assessorĀ with notice of the assessment. The Commissioner must also notify the authorized person in writing within 15 days after theĀ notice is served on the assessor of the reasons for the delay. If the special assessor does not sign the form, theĀ Commissioner may take appropriate action with respect to the special assessor's failure to sign if the special assessor wasĀ not a qualified agent, provided that the Commissioner notifies the authorized person of the reasonĀ for the delay and takes appropriate action with respectĀ toĀ the failure of the qualified agent to sign.
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