If a town votes under section twenty-one to have its selectmen appoint a board of assessors, the selectmen shall thereupon appoint three or five suitable persons as assessors, who shall act as assessors of the town and shall have all necessary powers therefor.
Mass. Gen. Laws ch. 41, § 26
Appointment by selectmen where town so votes
Official source: Massachusetts Legislature. Reproduced from public-domain Massachusetts statutes; confirm against the official source for the current text. Not legal advice.