Be it enacted by the Senate and House of Representatives
in General Court assembled, and by the authority of the same,
SECTION 1. Chapter 60 of the General Laws is hereby amended by adding the following section:-
Section 106. Any property tax due a city or town in an amount not in excess of twenty-five dollars shall be due and payable in a single payment when so determined by the appropriating body of such city or town.
SECTION 2. This act shall be applicable with respect to the tax assessment for the year commencing January first, nineteen hundred and eighty-four and for subsequent years.