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

SECTION 1. Notwithstanding the provisions of any general or special law to the contrary, the board of assessors of the town of Acton may, at the request of the owner of the land assessed, apportion all assessments for sewer projects in the town or unpaid balances thereof into a number of equal portions equal to the number of years for which bonds for a project are issued. Such equal portions may be further apportioned and collected by the town on quarterly tax bills or a single tax bill at the option of the town. An owner of land assessed may pay the total amount due without a prepayment penalty.

SECTION 2. Notwithstanding the provisions of any general or special law to the contrary, the town of Acton may charge interest on an unpaid balance of a sewer assessment at a rate equal to the net rate of interest chargeable to the town for the project to which the assessment relates.

SECTION 3. This act shall take effect upon its passage.