Session Laws

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 city of Newton, undertaking a general revaluation of its property under a program approved by the commissioner of revenue for completion and implementation for fiscal year nineteen hundred and eighty-seven and the commissioner of revenue is satisfied that full and fair valuations shall be established prior to February first, nineteen hundred and eighty-seven for certification under paragraph (c) of section two A of chapter fifty-nine of the General Laws and said commissioner certifies, in writing, that these conditions have been met, is hereby authorized to issue a notice of estimated tax and require the payment of such estimated tax, which shall in no event exceed fifty per cent of the tax payable during the preceding fiscal year, in lieu of the actual assessment and issuance of the tax bill. Upon the completion of the revaluation, but no later than April first, nineteen hundred and eighty-seven, the assessors of the city of Newton shall establish the tax rate for fiscal year nineteen hundred and eighty-seven. Payment of the balance of such tax bill, after credit is given for the estimated tax payment previously made, shall represent the second payment upon such bill that is payable on or before May first, nineteen hundred and eighty-seven without the payment of interest.

All provisions of law regarding the procedures for issuing, mailing and collecting tax assessments upon real and personal property and betterment assessments shall be applicable to the notice of estimated tax provided hereunder including the payment of interest under section forty-seven of said chapter fifty-nine. To the extent that any rights or remedies under law accrue from the date that the tax bill is issued, only the tax bill issued upon the establishment of the tax rate for fiscal year nineteen hundred and eighty-seven shall govern such rights or remedies.

The provisions of section twenty-one C of said chapter fifty-nine shall apply to the tax rate for fiscal year nineteen hundred and eighty-seven established by the city of Newton.