Session Laws

Whereas, The deferred operation of this act would tend to defeat its purpose, which is to immediately authorize further estimated tax payments in certain cities and towns, 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 any general or special law to the contrary, any city or town undertaking a general revaluation of its property under a program approved by the commissioner of revenue for completion and implementation for fiscal year nineteen hundred and eighty-eight is hereby authorized to issue a second half notice of estimated tax in lieu of the actual assessment and issuance of the tax bill, and require the payment of such estimated tax, which shall in no event exceed the amount of the first estimated tax as previously billed; provided, however, that the commissioner of revenue is satisfied that full and fair valuations for fiscal year nineteen hundred and eighty-eight shall be established for certification under paragraph (c) of section two A of chapter fifty-nine of the General Laws; and, provided further, that said commissioner certifies in writing that these conditions have been met. Upon the completion of such revaluation, the assessors of such city or town shall establish the tax rate for fiscal year nineteen hundred and eighty-eight, and shall forthwith send out tax bills for said fiscal year. Payment of any balance remaining after credit is given for the estimated tax payments previously made, shall represent the final payment upon the actual bill that shall be payable on or before the thirtieth day of the mailing thereof, without payment of interest.

All relevant provisions of law regarding the procedures for issuing, mailing and collecting tax assessments upon real and personal property and betterment assessments shall be applicable to the notice of estimated tax provided hereunder, including the payment of interest under section fifty-seven of said chapter fifty-nine. To the extent that any rights or remedies under law accrue from the date that the tax bill is issued, only the tax bill issued upon the establishment of the tax rate for fiscal year nineteen hundred and eighty-eight shall govern such rights or remedies.

The provisions of section twenty-one C of said chapter fifty-nine shall apply to the tax rate for fiscal year nineteen hundred and eighty-eight established by such city or town.