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, the commissioner of revenue shall accept applications for abatement of tax on behalf of the following taxpayers for the tax year 1994: Peter P. and Marlene Phildius of the town of Wayland; Michael and Susan Kenyon of the town of Wayland; and Douglas and Jan Scott of the town of Dover. Such applications shall be considered timely if filed with said commissioner within 90 days from the effective date of this act. Any abatement paid pursuant to these applications shall not include payment of interest or of any costs related to the filing of the applications.