The Commonwealth of Massachusetts
Session Laws
CHAPTER 562 AN ACT ALLOWING OVERRIDE OF PROPOSITION TWO AND ONE-HALF, SO-CALLED, FOR CERTAIN CAPITAL EXPENDITURES APPROVED BY THE VOTERS.
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Be it enacted by the Senate and House of Representatives
in General Court assembled, and by the authority of the same,
as follows:
SECTION 1. Section 21C of chapter 59 of the General Laws, as appearing in the 1984 Official Edition, is hereby amended by inserting after paragraph (i) the following paragraph:-
(i 1/2) The local appropriating authority of any city or town may, by a two-thirds vote, seek voter approval to assess taxes in excess of the levy limitation for certain capital outlay expenditures. Amounts for such capital outlay expenditures shall be assessed only after approval by a separate vote of the people taken at a regular or special election held before the setting of the annual tax rate; provided, however, that the question submitted shall be worded as follows: "Shall the (city/town) of ______________ be allowed to assess an additional $____________ in real estate and personal property taxes for the purposes of (state the purpose(s) for which the monies from this assessment will be used) for the fiscal year beginning July first, nineteen hundred and ________________
and provided, further, that said question shall be deemed approved if a majority of the persons voting thereon shall vote "yes".
Capital outlay expenditures may be authorized for any municipal purpose for which the city or town would be authorized to borrow money under section seven or eight of chapter forty-four.
SECTION 2. Said section 21C of said chapter 59, as so appearing, is hereby further amended by striking out paragraph (l) and inserting in place thereof the following paragraph:-
(l) Amounts exempted from the tax limit under paragraph (i 1/2), (j) or (k) shall not be included in calculating the "total taxes assessed" in paragraph (a) or the maximum levy limit in paragraph (f).