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. Section 75 of chapter 59 of the General Laws, as appearing in the 1988 Official Edition, is hereby amended by striking out the first and second sentences and inserting in place thereof the following sentence:- If any parcel of real property or the personal property of a person has been unintentionally omitted from the annual assessment of taxes due to clerical or data processing error or other good faith reason, the assessors shall in accordance with such rules, regulations and guidelines as the commissioner may prescribe, assess such person for such property; provided, however, that in no event shall such assessment be made later than June twentieth of the taxable year or ninety days after the date on which the tax bills are mailed, whichever is later, and that the assessors shall annually, not later than June thirtieth of the taxable year or the hundredth day after the date on which the tax bills are mailed, if mailed after March twenty-second, return to the commissioner a statement showing the amounts of additional taxes so assessed.

SECTION 2. Said chapter 59 is hereby further amended by striking out section 76, as so appearing, and inserting in place thereof the following section:-

Section 76. If any property subject to taxation has been unintentionally valued or classified in an incorrect manner due to clerical or data processing error or other good faith reason, the assessors shall revise its valuation or classification and shall assess any additional taxes resulting from such revision in the manner and within the time provided by section seventy-five and subject to its provisions.