Be it enacted by the Senate and House of Representatives
in General Court assembled, and by the authority of the same,
SECTION 1. Notwithstanding the provisions of section seventy-five of chapter fifty-nine of the General Laws or any other general or special law to the contrary, if any portion of the real or personal estate of a person, to an amount not less than one hundred dollars and liable to taxation, has been omitted from the annual assessment of taxes for fiscal year nineteen hundred and eighty-five by the town of Boxborough, the assessors for said town shall, at such time as the commissioner of revenue may in writing approve, but not later than December thirty-first, nineteen hundred and eighty-six, assess such person for such estate. Valuations of all or a portion of any estate attributable to clerical or data processing errors shall be construed as omitted assessments and be subject to the provisions of this act. The taxes so assessed shall be entered on the fiscal year nineteen hundred and eighty-five tax list of the collector for said town who shall collect and pay over the same. The assessors of said town shall also deliver to the collector their warrants for the collection of all taxes so entered on the tax list. Such additional assessment shall not render the tax of said town invalid although its amount, in consequence thereof, shall exceed the amount authorized by law to be raised.
SECTION 2. This act shall take effect upon its passage.