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 sixty-three of chapter fifty-nine of the General Laws or any other general or special law to the contrary, if the board of assessors of the city of Newton fail to take action on an application for abatement for taxes levied for fiscal year nineteen hundred and eighty-seven for a period of six months following the filing thereof, such board shall, within ten days after such period, notify the applicant of such inaction in writing.
SECTION 2. Notwithstanding the provisions of section sixty-four of chapter fifty-nine of the General Laws or any other general or special law to the contrary, for taxes levied for fiscal year nineteen hundred and eighty-seven, whenever the board of assessors for the city of Newton, before which an application in writing for the abatement of a tax is or shall be pending, fails to act upon said application, except with the written consent of the applicant, prior to the expiration of six months from the date of filing of such application, it shall then be deemed to be denied and said assessors shall have no further authority to act thereon; provided, however, that during the period allowed for the taking of an appeal said assessors may by agreement with the applicant abate the tax in whole or in part in final settlement of said application, and shall also have the authority granted to them by section seven of chapter fifty-eight A of the General Laws to abate in whole or in part, any tax as to which an appeal has been seasonably taken.
SECTION 3. This act shall take effect upon its passage.