Session Laws

Whereas, The deferred operation of this act would tend to defeat its purpose, which is to immediately enable the Massachusetts Osteopathic Hospital and Medical Center which failed to file seasonably the necessary list to qualify for local property tax exemption, to file such list on or before January first, nineteen hundred and eighty-seven, and thereby qualify for such exemption, therefore it is hereby declared to be an emergency law, necessary for the immediate preservation of the public convenience.

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 paragraph (b) of clause Third of section five of chapter fifty-nine of the General Laws, the Massachusetts Osteopathic Hospital and Medical Center, a charitable corporation chartered under the provisions of chapter one hundred and eighty of the General Laws, shall be eligible for the tax exemption provided in said section five for the taxable years during the period commencing January first, nineteen hundred and seventy-five and ending June thirtieth, nineteen hundred and seventy-six, and also the period commencing January first, nineteen hundred and seventy-seven and ending June thirtieth, nineteen hundred and seventy-eight; provided, however, that the list of property required by section twenty-nine of said chapter fifty-nine is filed on or before January first, nineteen hundred and eighty-seven, and all other requirements for such exemption are complied with. If the said Massachusetts Osteopathic Hospital and Medical Center files the required list of property on or before January first, nineteen hundred and eighty-seven, and, but for the failure to file said list with the respective assessors for taxable years during the period commencing January first, nineteen hundred and seventy-five and ending June thirtieth, nineteen hundred and seventy-six, and also the period commencing January first, nineteen hundred and seventy-seven and ending June thirtieth, nineteen hundred and seventy-eight, would have received a property tax exemption in said years, said Massachusetts Osteopathic Hospital and Medical Center may file an application for an abatement of any property taxes assessed or paid in said taxable years in the manner provided by section fifty-nine of said chapter fifty-nine on or before March first, nineteen hundred and eighty-seven, and, if said Massachusetts Osteopathic Hospital and Medical Center would otherwise be eligible for such exemption, the taxes so assessed shall be abated.