Be it enacted by the Senate and House of Representatives
in General Court assembled, and by the authority of the same,
SECTION 1. Section forty-nine of chapter fifty-nine of the General Laws is hereby repealed.
SECTION 2. Section 59 of said chapter 59, as appearing in the 1984 Official Edition, is hereby amended by striking out the third paragraph and inserting in place thereof the following paragraph:-
An application for exemption under clause Seventeenth, Seventeenth C, Twenty-second, Twenty-second A, Twenty-second B, Twenty-second C, Twenty-second D, Twenty-second E, Thirty-seventh, Thirty-seventh A, Forty-first or Forty-first B of section five may be made on or before December fifteenth of the year to which the tax relates, or if the bill or notice is first sent after September fifteenth of such year, within three months after the bill or notice is so sent.
SECTION 3. Section eighty-four of said chapter fifty-nine is hereby repealed.
SECTION 4. Said chapter 59 is hereby further amended by striking out section 94, as appearing in the 1984 Official Edition, and inserting in place thereof the following section:-
Section 94. An assessor who neglects to comply with section forty-six shall be punished by a fine of not more than two hundred dollars.
SECTION 5. Section 69 of chapter 62C of the General Laws, as so appearing, is hereby amended by striking out, in line 4, the word "forty-nine".
SECTION 6. Sections one, three, four and five of this act shall apply to assessors' valuation books required to be filed with the commissioner of revenue in nineteen hundred and eighty-five and thereafter. Section two shall apply to taxes levied for fiscal years commencing on or after July first, nineteen hundred and eighty-five.