Session Laws

`tcol(*)=8;c1=1,24,tu;c2=24,9,tuc;c3=33,9,tuc;c4=44,9,tuc;c5=54,9,tuc; `tcol;c6=64,9,tuc;c7=74,9,tuc;c8=82,9,tuc `t( `tch `tc1 Employer Account*A.*B.*C.*D.*E.*F.*G. Reserve Percentage*2.3% and*2.0% or*1.7% or*1.4% or*1.1% or*0.8% or*Less *over*more*more*more*more*more*than * *but less*but less*but less*but less*but less*0.8% * *than 2.3%*than 2.0%*than 1.7%*than 1.4%*than 1.1%* `tch;end `tc1 Negative Percentage* * * * * * * 7.0 or more*5.4*5.7*6.0*6.3*6.6*6.9*7.2 6.5 but less than 7.0*5.3*5.6*5.9*6.2*6.5*6.8*7.1 `t) 6.0 but less than 6.5*5.2*5.5*5.8*6.1*6.4*6.7*7.0 5.5 but less than 6.0*5.1*5.4*5.7*6.0*6.3*6.6*6.9 5.0 but less than 5.5*5.0*5.3*5.6*5.9*6.2*6.5*6.8 4.5 but less than 5.0*4.9*5.2*5.5*5.8*6.1*6.4*6.7 4.0 but less than 4.5*4.8*5.1*5.4*5.7*6.0*6.3*6.6 3.5 but less than 4.0*4.7*5.0*5.3*5.6*5.9*6.2*6.5 3.0 but less than 3.5*4.6*4.9*5.2*5.5*5.8*6.1*6.4 2.5 but less than 3.0*4.5*4.8*5.1*5.4*5.7*6.0*6.3 2.0 but less than 2.5*4.4*4.7*5.0*5.3*5.6*5.9*6.2 1.5 but less than 2.0*4.3*4.6*4.9*5.2*5.5*5.8*6.1 1.0 but less than 1.5*4.2*4.5*4.8*5.1*5.4*5.7*6.0 `t( 0.5 but less than 1.0*4.1*4.4*4.7*5.0*5.3*5.6*5.9 0.0 but less than 0.5*4.0*4.3*4.6*4.9*5.2*5.5*5.8 `t)( Positive Percentage* * * * * * * 0.0 but less than 0.5*3.9*4.2*4.5*4.8*5.1*5.4*5.7 0.5 but less than 1.0*3.8*4.1*4.4*4.7*5.0*5.3*5.6 `t) 1.0 but less than 1.5*3.7*4.0*4.3*4.6*4.9*5.2*5.5 1.5 but less than 2.0*3.6*3.9*4.2*4.5*4.8*5.1*5.4 2.0 but less than 2.5*3.5*3.8*4.1*4.4*4.7*5.0*5.3 2.5 but less than 3.0*3.4*3.7*4.0*4.3*4.6*4.9*5.2 3.0 but less than 3.5*3.3*3.6*3.9*4.2*4.5*4.8*5.1 3.5 but less than 4.0*3.2*3.5*3.8*4.1*4.4*4.7*5.0 4.0 but less than 4.5*3.1*3.4*3.7*4.0*4.3*4.6*4.9 4.5 but less than 5.0*3.0*3.3*3.6*3.9*4.2*4.5*4.8 5.0 but less than 5.5*2.9*3.2*3.5*3.8*4.1*4.4*4.7 5.5 but less than 6.0*2.8*3.1*3.4*3.7*4.0*4.3*4.6 6.0 but less than 6.5*2.7*3.0*3.3*3.6*3.9*4.2*4.5 6.5 but less than 7.0*2.6*2.9*3.2*3.5*3.8*4.1*4.4 7.0 but less than 7.5*2.5*2.8*3.1*3.4*3.7*4.0*4.3 7.5 but less than 8.0*2.4*2.7*3.0*3.3*3.6*3.9*4.2 8.0 but less than 8.5*2.3*2.6*2.9*3.2*3.5*3.8*4.1 8.5 but less than 9.0*2.2*2.5*2.8*3.1*3.4*3.7*4.0 9.0 but less than 9.5*2.1*2.4*2.7*3.0*3.3*3.6*3.9 9.5 but less than 10.0*2.0*2.3*2.6*2.9*3.2*3.5*3.8 10.0 but less than 10.5*1.9*2.2*2.5*2.8*3.1*3.4*3.7 10.5 but less than 11.0*1.8*2.1*2.4*2.7*3.0*3.3*3.6 11.0 but less than 11.5*1.7*2.0*2.3*2.6*2.9*3.2*3.5 11.5 but less than 12.0*1.6*1.9*2.2*2.5*2.8*3.1*3.4 `t( 12.0 but less than 12.5*1.5*1.8*2.1*2.4*2.7*3.0*3.3 12.5 but less than 13.0*1.4*1.7*2.0*2.3*2.6*2.9*3.2 13.0 but less than 13.5*1.3*1.6*1.9*2.2*2.5*2.8*3.1 13.5 or more*1.2*1.5*1.8*2.1*2.4*2.7*3.0 `t) `tcol;end

(2) With respect to the calendar year beginning on January first, nineteen hundred and eighty-five, the experience rate of an employer qualifying therefor under subsection (b) shall be the rate which appears in the column designated "B" and on the line with the applicable employer account reserve percentage as set forth in the foregoing table.

(3) Each employer newly subject to this chapter shall pay contributions at the rate of three per cent until it has been an employer for not less than the twelve consecutive months' period specified in paragraph (1) of subsection (b); thereafter, its contribution rate shall be determined in accordance with the preceding provisions of this subsection.

For the purposes of this subsection, an employer newly subject to this chapter is one which was never previously subject to this chapter or, if previously subject, ceased to be subject under the provisions of section eleven and, in either case, is not a transferee within the meaning of subsection (n) and is not newly subject under the provisions of subsection (d), (g) or (h) of section eight.

SECTION 9. Said section 14 of said chapter 151A is hereby amended by striking out section (j), as most recently amended by section 4 of chapter 866 of the acts of 1970, and inserting in place thereof the following subsection:-

(j) For any calendar year beginning on or after January first, nineteen hundred and eighty-five, each employer whose experience rate is determined under paragraph (1) of subsection (i) shall have its account as of a computation date adjusted by the product of the reserve percentage for the solvency account and the employer's total taxable payroll for the period of twelve consecutive months ending on said computation date.

SECTION 10. Paragraph (5) of subsection (n) of said section 14 of said chapter 151A, as appearing in section 6 of chapter 473 of the acts of 1976, is hereby amended by striking out the second sentence and inserting in place thereof the following sentence:- If a transferee had no contribution rate applicable to it for that calendar year, the contribution rate of the transferee shall be the rate which appears in the column headed by the unemployment compensation fund reserve percentage as of the applicable computation date and on the line with an employer account reserve percentage of 0.0 but less than 0.5 positive as set forth in the experience rate table of subsection (i), or five and four-tenths per cent, whichever is the lesser.

SECTION 11. The first paragraph of subsection (a) of section 14A of said chapter 151A, as appearing in section 24 of chapter 720 of the acts of 1977, is hereby amended by striking out, in lines 1 and 2, the word "subsection (f)" and inserting in place thereof the word:- subsection (d).

SECTION 12. The second paragraph of said subsection (a) of said section 14A of said chapter 151A, as amended by section 1 of chapter 642 of the acts of 1979, is hereby further amended by striking out paragraph (5) and inserting in place thereof the following paragraph:-

(5) The director may for good cause extend the period within which a notice of election, or a notice of termination, shall be filed and may permit an election to be retroactive but not earlier than January first of the calendar year immediately preceding the date said notice was filed.

SECTION 13. Section 14C of said chapter 151A is hereby amended by adding the following subsection:-

(1) The director may for good cause extend the period within which a notice of election, or a notice of termination, shall be filed and may permit an election to be retroactive but not earlier than January first of the calendar year immediately preceding the date said notice was filed.

SECTION 14. Section 15 of said chapter 151A, is hereby amended by striking out subsection (b), as amended by section 6 of chapter 603 of the acts of 1948, and inserting in place thereof the following subsection:-

(b) The director may collect such overdue amounts, together with such interest or penalty, in a civil action or by petition for entry of judgment in the name of the commonwealth commenced within six years from January thirty-first next succeeding the last day of the calendar year in which wages were paid.

Notwithstanding the provisions of this subsection, if the director believes that the collection of contributions, interest or penalty will be jeopardized by delay, he may in his discretion commence a civil action to collect such amounts at any time prior to January thirty-first next succeeding the last day of the calendar year in which wages were paid, without regard to the date on which such contributions are due.

If an employer has failed to give notice to the director of the fact, not otherwise determined, that he believes he is subject to the provisions of this chapter and to request a determination of his liability, or if an employer has failed to file the wage and contribution reports required of him under this chapter showing the amounts of such wages and the contribution due thereon, or has filed false reports as to the amounts of such wages with intent to defraud, then the provisions of this subsection shall not apply and the director may bring a civil action at any time for all periods, without regard to the year in which wages were paid.

Actions brought under this subsection shall be given precedence over other civil cases except petitions for review arising under section forty-two.

SECTION 15. Said subsection (e) of said section 15 of said chapter 151A, as appearing in section 2 of chapter 489 of the acts of 1982, is hereby amended by striking out paragraph (6) and inserting in place thereof the following paragraph:-

(6) If an assessment, or any administrative decision upon review thereof has become final and the contributions, payments in lieu of contributions, interest or penalties thereby assessed remain unpaid, the director may file with the clerk of the municipal court department of the city of Boston or in the district court department in the judicial district where the employer has his principal place of business or any other judicial district in which the employer has real or personal property, or with all of them, a certificate or a copy thereof under the director's official seal, stating: the name and address of the employer, the amount of contributions, payments in lieu of contributions, interest or penalties assessed and in default, and that the time in which administrative or judicial review is permitted pursuant to this section has expired without an appeal having been taken, and thereupon such clerk shall enter into the judgment records of the court the name of the employer mentioned in the certificate, the amount of such contributions, payments in lieu of contributions, interest or penalties assessed and in default, and the date such certificate is filed. Execution shall be issuable at the request of the director, the director's agent or attorney, in the same manner as a duly entered judgment of the court. No recording fee shall be paid by the director for the filing of a certificate, no exemption shall be allowed from the levy of an execution and no indemnifying bond shall be required by the sheriff or other officer before making a levy.

SECTION 16. Said chapter 151A is hereby further amended by inserting after section 15 the following section:-

Section 15A. In addition to and as an alternative to any other remedy provided by this chapter, and provided that a judgment under any provision of section fifteen has been obtained, the director may utilize for the collection of payments due the division the remedy provided in this section.

(a) If any employer fails to pay any amount required under this chapter within ten days from the date notice to satisfy a judgment has been mailed to such employer, the director may levy upon the account of such employer being maintained by any bank or other depositary in the commonwealth. Upon such levy the bank or depositary shall surrender the proceeds in the account, or discharge such obligation on behalf of the employer, to the director or the director's agent, except such part of the account that is, at the time of such demand, subject to an attachment or execution under any judicial process. The notice of levy may be served on the bank or depositary by any designated agent of the director with a copy of said notice being mailed to the employer. The notice of levy shall remain in effect for six months from the date of service of the notice on the bank or depositary or until the liability out of which such levy arose is satisfied, whichever comes first.

(b) Any bank or other depositary which fails or refuses to surrender the proceeds of such account subject to levy shall be liable in a sum equal to the value of the collection of which such levy has been made, together with costs and interests on such sum at the rate specified in section fifteen from the date of such levy. Any amount, other than costs, recovered under this section shall be credited against the liability for the collection of which such levy was made.

(c) Compliance with the levy shall discharge the bank or other depositary from any obligation or liability to the delinquent employer with respect to the proceeds or payments surrendered.

SECTION 17. Said chapter 151A is hereby further amended by striking out section 16, as most recently amended by section 7 of chapter 473 of the acts of 1976, and inserting in place thereof the following section:-

Section 16. Judgments obtained under any provision of section fifteen and overdue contributions or payments in lieu of contributions, with interest thereon or penalties assessed in lieu of interest thereof, shall until collected be a lien upon the entire interest of the employer, legal or equitable, in any property, real or personal, tangible or intangible, subordinate, however, to claims for unpaid wages and prior recorded liens; provided, however, that no lien created by this section shall be valid against a subsequent purchaser or mortgagee in good faith and for value of real or personal property from or of such employer, or against a subsequent attaching creditor, unless with respect to real estate of the employer, a notice of such lien is recorded in the registry of deeds for the county where such real estate is located; and provided, further, with respect to personal property of the employer said notice is recorded with the clerk of the city or town where such personal property is located.

The notice of lien shall be filed within six years from January thirty-first next succeeding the last day of the calendar year in which wages were paid or within three years from the date the judgment was entered, whichever is later, and shall state the name and address of the employer, and the total amount then unpaid of the aforesaid overdue contributions, or payments in lieu of contributions, and interest thereon or penalties assessed in lieu of interest thereof, or of said judgment. A lien which results from a judgment shall terminate not later than twenty years from the date it was created. All other liens shall terminate not later than six years from January thirty-first next succeeding the last day of the calendar year in which wages were paid.

In any case where there has been a refusal or neglect to pay any amount owed by the employer under this chapter, the director, in addition to other modes of relief, may cause a civil action to be filed in a district or superior court department of the commonwealth in which the employer has real or personal property or in the municipal court department of the city of Boston or in the superior court department of Suffolk county to enforce a lien created by this section or to subject any property of whatever nature of the employer, or in which it has any rights, title or interest, to the payment of the amount owed the division by the employer.

No recording fee shall be paid by the director for filing a notice of lien under this section.

SECTION 18. Subsection (d) of section 29 of said chapter 151A is hereby amended by striking out paragraph (6), added by section 1 of chapter 518 of the acts of 1980, and inserting in place thereof the following paragraph:-

(6) Notwithstanding any of the foregoing provisions of this subsection, the amount of benefits otherwise payable to an individual for any week which begins in a period with respect to which such individual is receiving governmental or other pension, retirement or retired pay, annuity or any other similar periodic payment which is based on the previous work of such individual, shall be reduced by an amount equal to the amount of such pension, retirement or retired pay, annuity or other payment, which is reasonably attributable to such week; provided, however, that such reduction shall apply only if then required by section 3304(a) (15) of the Internal Revenue Code of 1954; and provided, further, that any amendment of section 3304(a) (15) of the Internal Revenue Code of 1954 shall become part of this subsection on the effective date of such amendment; and provided, further, that if then allowed by section 3304(a) (15) of the Internal Revenue Code of 1954, such reduction shall apply only if a base period employer contributed to or maintained such pension, retirement or retired pay, annuity, or other payment plan, and in the case of a payment not made under the Social Security Act or the Railroad Retirement Act of 1974, or the corresponding provisions of prior law, services of the individual for such employer during the base period affected eligibility for or increased the amount of such pension, retirement or retired pay, annuity, or other similar plan; and provided further, that if the individual contributed to such plan, the amount of benefits otherwise payable to such individual shall be reduced by fifty per cent of the amount of such pension, retirement or retired pay, annuity, or other payment, notwithstanding the amount contributed by the individual to such plan, except that no payment shall reduce the amount of benefits otherwise payable unless the individual's date of entitlement for such payment occurred during the base period or benefit year.

SECTION 19. Section 30 of said chapter 151A is hereby amended by striking out the second paragraph, as amended by section 11 of chapter 473 of the acts of 1976, and inserting in place thereof the following paragraph:-

If in the opinion of the director, it is necessary for an unemployed individual to obtain further industrial or vocational training to realize employment, the total benefits which such individual may receive shall be extended by eighteen times the individual's benefit rate, if such individual is attending an industrial or vocational retraining course approved by the director, provided, that such additional benefits shall be paid to the individual only when attending such course and only if such individual has exhausted all rights to regular and extended benefits under this chapter and has no rights to benefits or compensation under this chapter or any other state unemployment compensation law or under any federal law; and provided, further, that any benefits paid to an individual under the provisions of this paragraph which would not be chargeable to the account of any particular employer under the provisions of section fourteen shall be charged to the solvency account.

SECTION 20. Subsection (3) of section 30A of said chapter 151A is hereby amended by striking out paragraph (c), as appearing in section 1 of chapter 866 of the acts of 1970, and inserting in place thereof the following paragraph:-

(c) An individual shall not be eligible to receive extended benefits with respect to any week of unemployment in his eligibility period: (1) during which such individual fails to accept any offer of suitable work, as defined in paragraph (m) of subsection (1), or fails to apply for any suitable work to which he was referred by the employment office; or (2) during which such individual fails to actively engage in seeking work, unless such individual is (i) before any court of the United States or any State pursuant to a lawfully issued summons to appear for jury duty or (ii) hospitalized for treatment of an emergency or life-threatening condition. The eligibility for extended benefits of an individual who is determined not to be actively engaged in seeking work in any week for the reasons specified in clauses (i) or (ii) shall be decided pursuant to subsection (b) of section twenty-four without regard to the disqualification provisions otherwise applicable under this section. For the purposes of this paragraph, an individual shall be treated as actively engaged in seeking work during any week if: (i) the individual has engaged in a systematic and sustained effort to obtain work during such week, and (ii) the individual provides tangible evidence to the employment office of such effort.

SECTION 21. Said section 30A of said chapter 151A is hereby further amended by striking out subsection (6), as amended by section 16 of chapter 489 of the acts of 1982, and inserting in place thereof the following subsection:-

(6) Any benefit paid to an individual under the provisions of this section shall be charged in accordance with the provisions of paragraph (3) of subsection (d) of section fourteen to the extent that such benefits are not reimbursable by funds made available under any act of Congress.

SECTION 22. Section 35 of said chapter 151A is hereby amended by striking out the first paragraph, as amended by section 17 of chapter 489 of the acts of 1982, and inserting in place thereof the following paragraph:-

Except as provided in the second paragraph, no agreement by an individual to waive his right to benefits or any other right under this chapter, or to pay all or any portion of the contributions or payments in lieu of contributions required hereunder from his employer, shall be valid. No employer shall make, or permit or require, any deduction from wages or salary of any employee to finance in whole or in part the contributions or payments in lieu of contributions required of the employer, or require any waiver by an employee of any right hereunder. The director may make orders for the enforcement of this section, and shall cause all violations thereof and of this section to be prosecuted.

SECTION 23. Said chapter 151A is hereby further amended by striking out section 47, as most recently amended by chapter 706 of the acts of 1977, and inserting in place thereof the following section:-

Section 47. Whoever makes a false statement or misrepresentation to obtain or increase any benefit or other payment under any provision of this chapter, either for himself or for any other person, shall be punished by a fine of not less than one hundred nor more than one thousand dollars, or by imprisonment for not more than six months, or both; provided, however, that the provisions of this section shall not apply in any instance where the provisions of subsection (a) of section twenty-five have been invoked. Each such false statement or misrepresentation shall constitute a separate offense.

Any employing unit, or any officer or agent of an employing unit who attempts in any manner to evade or defeat any contribution or payment in lieu of contribution or who knowingly makes a false statement or misrepresentation to avoid or reduce any contribution, payment in lieu of contribution, interest charge or benefit payment required of such employing unit under any provision of this chapter shall be guilty of a felony and, upon conviction thereof, shall be punished by a fine of not less than one thousand dollars nor more than five thousand dollars, or by imprisonment in the state prison for not more than five years, or both; and each such attempt to evade or defeat and each such false statement or misrepresentation, shall constitute a separate and distinct offense.

Any employing unit, or any officer or agent of an employing unit, who fails or refuses to pay any such benefit, contribution, payment in lieu of contribution or interest charge, or to furnish any report or information duly required by the director under any provision of this chapter, or makes or requires any deduction from wages to pay any portion of the contributions, payments in lieu of contributions or interest charges required from employers under any provision of this chapter, or attempts by threats or coercion of any kind to induce any individual to waive any rights under any provision of this chapter, or attempts by threats or coercion of any kind to prevent any individual from testifying at any hearing conducted under any provision of this chapter, shall be punished by a fine of not less than one hundred nor more than one thousand dollars, or by imprisonment for not more than six months or both; and each such failure or refusal to pay, each such deduction from wages and each such attempt to coerce, shall constitute a separate and distinct offense.

If such employing unit or the employer of such officer or agent is a corporation, the president, secretary and the treasurer, or officers exercising corresponding functions, shall each be subject to the aforesaid penalties for any violation of any provision of this section, of which they, respectively, had knowledge or, in the proper exercise of their duties ought to have had knowledge. The introduction into evidence of a certified copy of the Annual Report of Condition or, where no report has been filed, the Articles of Organization shall be prima facie evidence that the officers listed on the Annual Report of Condition or, where applicable the Articles of Organization, are the officers of the corporation responsible for violation of any provision of this section.

Any person convicted of a violation of any provision of this chapter or of a violation of any order, rule or regulation of the director or of the division made under the authority of any provision of this chapter, the punishment for which is not otherwise provided, shall be punished by a fine of not more than one hundred dollars for the first offense, and for any subsequent offense within a period of two years immediately following a final conviction of a like offense by a court of the commonwealth, shall be punished by a fine of not less than two hundred nor more than five hundred dollars, or by imprisonment for not more than two years, or both.

Any person found guilty of violating any provision of this chapter, in addition to any other punishment, may be ordered to make restitution to the division of employment security in an amount not to exceed the amount specified in the complaint of the commonwealth plus any interest or penalties which have accrued under this chapter since filing of the complaint.

Complaint against any person for a violation of any provision of this section may be made within six years after the date of such violation. All fines collected under this section shall be paid to the director and after clearance shall be deposited in the Contingent Fund.

SECTION 24. The division of employment security is hereby authorized to expend a sum not to exceed five million, one hundred thousand dollars out of funds made available to the commonwealth under section 903 of the Social Security Act, as amended, for the purpose of acquiring automatic data processing equipment and other items necessary for the installation and use of said equipment by said division. All expenditures pursuant to this section shall be for expenses incurred after the effective date of this act.

SECTION 25. Expenditures pursuant to section twenty-four shall be subject to the limitations set forth in section fifty-three A of chapter one hundred and fifty-one A of the General Laws. The division of employment security shall not make such expenditures in a total amount during any fiscal year which exceeds the aggregate of the amounts credited to the account of the commonwealth by the federal government pursuant to Title IX of the Social Security Act during such fiscal year and the thirty-four preceding years, less the aggregate of the amounts of such funds used by the commonwealth and charged against the amounts credited to the account of the commonwealth during any such thirty-five fiscal years.

SECTION 26. The director of the division of employment security is hereby directed to provide the joint committee on commerce and labor with all information, requested by said committee, concerning government-assisted job training programs in the commonwealth. This information shall include but not be limited to: summary descriptions of all existing government-assisted job training programs, any relevant information pertaining to present and projected labor market supply and demand, and any other information said committee deems necessary to complete its investigation of employment training programs together with any recommendations for legislation.

SECTION 27. The division of employment security shall provide all requested information and recommendations under the provisions of section twenty-six of this act to the joint committee on commerce and labor on or before July first, nineteen hundred and eighty-five.

SECTION 28. No part of the monies authorized for expenditure by section twenty-four shall be encumbered nor shall any contractual obligation be incurred hereunder after June thirtieth, nineteen hundred and eighty-six. As of June thirtieth, nineteen hundred and eighty-six, any unencumbered monies authorized for expenditure by said section twenty-four shall revert to the account of the commonwealth in the Unemployment Trust Fund. As of December thirty-first, nineteen hundred and eighty-six, any unexpended monies authorized for expenditure by said section twenty-four shall revert to the account of the commonwealth in the Unemployment Trust Fund.

SECTION 29. Section two shall apply to computation dates occurring on or after September thirtieth, nineteen hundred and eighty-five; provided, however, that the annual balance in the solvency account shall not include any credits or charges made to the solvency account prior to October first, nineteen hundred and eighty-four, including any amount credited to the solvency account during the month of October, nineteen hundred and eighty-four under the provisions of paragraph (1) of subsection (e) of section fourteen of chapter one hundred and fifty-one A of the General Laws and subsection (f) of said section fourteen of said chapter one hundred and fifty-one A except those amounts charged or credited to the solvency account on the computation date of September thirtieth, nineteen hundred and eighty-four, because of the application of paragraphs (5) and (6) of subsection (e) of said section fourteen of said chapter one hundred and fifty-one A. Sections three, eight, nine and ten shall take effect on January first, nineteen hundred and eighty-five. Section four shall apply to contributions due and paid on or after April first, nineteen hundred and eighty-five. Sections five, six and seven shall apply to computation dates occurring on or after September thirtieth, nineteen hundred and eighty-five. Section twenty-one shall apply to benefits paid for weeks of unemployment occurring on or after April first, nineteen hundred and eighty-five. The provisions of section eighteen shall take effect with respect to new claims for unemployment benefits filed on or after the effective date of this act. Section seventeen shall apply to all liens created on or after the effective date of this act, except that any lien in existence on the effective date of the act may be enforced in accordance with the provisions of the third paragraph of said section seventeen; provided, however, that such enforcement is commenced within four years from the effective date of this act or, where a judgment has been recorded, within the life of the judgment.