Session Laws

Whereas, The deferred operation of this act would tend to defeat its purpose, which is to immediately regulate the taxation of certain charitable corporations, therefore it is hereby declared to be an emergency law, necessary for the immediate preservation of the public convenience.

Be it enacted by the Senate and House of Representatives in General Court assembled, and by the authority of the same, as follows:

Notwithstanding the provisions of the first paragraph of section eight of chapter fifty-eight of the General Laws, the assessors or the board or officer in any city or town assessing such tax, assessment, rate or charge, as set forth in said section eight, may, upon application, abate any part or all of such unpaid tax, assessment, rate, charge, costs or interest, for the tax years from nineteen hundred and seventy-eight to nineteen hundred and eighty-six, inclusive, whether or not same is secured by a tax title held by the city or town, without the written authorization of the commissioner, for any charitable nonresidential mental health facility, organized under chapter one hundred and eighty of the General Laws which provides clinical, therapeutic, diagnostic and counseling services to persons with mental disorders and which, in the judgment of said tax assessors, board or officer, benefits the residents of said city or town; provided, however, that no such abatement shall be granted without the approval of the town meeting or city council.