Hi.

I have some questions about Board of Abatement hearings.  Braintree has a large mobile home park that was just bought by the state.  There are several mobile homes that are abandoned and uninhabitable.  I received notice from the state that they have sent letters to the current owners saying that they are going to be moving the homes.  I know that they are planning on destroying the homes.  All of these homes have delinquent taxes.  I am the town clerk and delinquent tax collector.  I have been unable to locate the owners.  The previous park owner moved a mobile home that the town had a lien on.  He moved it off a lot and put it in his "overflow" parking.  The trailer roof had collapsed that winter.  That trailer has since been dismantled, but the taxes are still delinquent.  I called a Board of Abatement hearing for next week, but am unsure what to do next.  I have been clerk for 4 years and this is my first abatement hearing.  As Town Clerk I should be taking the minutes for the meeting, but at Delinquent Tax Collector, shouldn't I recuse myself from any proceedings?  Including taking the minutes?  Do we have the authority to abate taxes on these homes?  If not, then how do we ever collect?  Especially since the homes will be destroyed, there is nothing that can placed for tax sale.  Any help would be appreciated.


Cora - Braintree