State law reference c. 41 § 24
There shall be a Board of Assessors consisting of three members, one member of which shall be the principal assessor.
Authorities and Responsibilities
The Board of Assessors is responsible for the full and fair market valuation of real and personal property as of January 1 each year for the purpose of levying taxes. The Board of Assessors provides all necessary information to the City Council in preparation for the annual classification hearing. The Board hears and decides all questions relating to the abatement of taxes levied by it. The Board has all of the other powers, duties and responsibilities that are given to Boards of Assessors by general laws.
The Board of Assessors is an advisory, regulatory and adjudicatory multiple-member body of the city.