Session Laws

Whereas, The deferred operation of this act would tend to defeat its purpose, which is to immediately authorize further estimated tax payments in certain cities and towns, 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:

SECTION 1. Notwithstanding the provisions of any general or special law to the contrary, any city or town undertaking a general revaluation of its property under a program approved by the commissioner of revenue for completion and implementation for fiscal year nineteen hundred and eighty-nine is hereby authorized to issue second half notice of estimated tax in lieu of the actual assessment and issuance of the tax bill in fiscal year nineteen hundred and eighty-nine, and require the payment of such estimated tax, which shall in no event exceed the amount of the first estimated tax, as previously billed; provided, however, that the commissioner of revenue is satisfied that full and fair cash valuations for fiscal year nineteen hundred and eighty-nine shall be established for certification under paragraph (c) of section two A of chapter fifty-nine of the General Laws; and provided, further, that said commissioner certifies in writing that these conditions have been met. The second half notice of estimated tax shall be payable on or before May first of the fiscal year, or the thirtieth day after the mailing of the notice, whichever is later, without payment of interest. Upon certification of full and fair cash valuation, the assessors of such city or town shall establish the tax rate for fiscal year nineteen hundred and eighty-nine and the city or town shall forthwith send out tax bills for said fiscal year. Payment of any balance remaining after credit is given for the estimated tax payments previously made, shall represent the final payment upon the actual bill that shall be payable on or before the thirtieth day of the mailing of the bill for such tax, without payment of interest.

All relevant provisions of law regarding the procedures for issuing, mailing and collecting taxes upon real and personal property shall be applicable to the second half notice of estimated tax provided hereunder, including the payment of interest under section fifty-seven of chapter fifty-nine of the General Laws. To the extent that any rights or remedies under law accrue from the date that the tax bill is issued, only the tax bill issued upon the establishment of the tax rate for the fiscal year shall govern such rights and remedies.

The provisions of section twenty-one C of said chapter fifty-nine shall apply to the tax rate for fiscal year nineteen hundred and eighty-nine established by such city and town.

SECTION 2. The action of the city of New Bedford on November twenty-eighth, nineteen hundred and eighty-eight, in issuing preliminary tax bills is hereby ratified, validated and confirmed.