Skip to Content

Session Laws

1987

Jump to:

CHAPTER 53 AN ACT PROVIDING FOR THE ABATEMENT OF TAXES ON CERTAIN PROPERTY DESTROYED OR DAMAGED IN THE CITY OF LOWELL ON MARCH TWENTY-THIRD THROUGH MARCH TWENTY-FIFTH, NINETEEN HUNDRED AND EIGHTY-SEVEN.

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 sections two A and thirty-eight of chapter fifty-nine of the General Laws, the board of assessors of the city of Lowell may for the fiscal year beginning July first, nineteen hundred and eighty-seven determine the valuation of property destroyed or damaged by the fire of March twenty-third through March twenty-fifth, nineteen hundred and eighty-seven, immediately subsequent to said fire for the purposes of granting abatements applied for under section fifty-nine of said chapter fifty-nine.

The commissioner of revenue is hereby authorized to reimburse said city of Lowell for any abatements granted pursuant to the provisions of this section from funds appropriated therefore.

SECTION 2. This act shall take effect upon its passage.

Approved May 11, 1987.