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

Notwithstanding any general or special law to the contrary, the commissioner of revenue shall accept applications for abatement of taxes on behalf of Old Colony Stationary, Inc. of Whitinsville for the tax years 1994, 1995, 1996 and 1997. The applications shall be considered timely if filed with the commissioner within 90 days from the effective date of this act. An abatement paid pursuant to these applications shall not include payment of interest or of costs related to the filing of the applications.