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:

SECTION 1. Notwithstanding the provisions of section four of chapter seventy-three of the acts of nineteen hundred and eighty-six, or any other general or special law to the contrary, the city of Worcester is hereby authorized to abate taxes in the full amount of the additional exemptions provided for in said section four even if this results in the taxpayer paying less than the taxes paid in a preceding fiscal year; provided, however, that in no instance shall the taxable valuation of such property, after all applicable exemptions, be reduced below ten per cent of its full and fair cash value except through the application of section eight A of chapter fifty-eight or clause Eighteenth of section five of chapter fifty-nine of the General Laws.

SECTION 2. This act shall apply to the fiscal year beginning on or after July first, nineteen hundred and eighty-seven and for every subsequent year; provided, however, that the city of Worcester is certified by the commissioner of revenue to be assessing all property at full and fair market value; and provided, further, that the city of Worcester determines by vote of the city council to grant the additional exemption as provided in section four of chapter seventy-three of the acts of nineteen hundred and eighty-six.

SECTION 3. This act shall take effect upon its passage.