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 any general or special law to the contrary, the city of Beverly is hereby authorized to issue preliminary first half and preliminary second half notices of estimated tax in lieu of the actual assessment and issuance of the tax bill in fiscal year nineteen hundred and ninety, and require the payment of such estimated tax. The preliminary first half estimated tax payment shall not exceed one-half of the total actual tax bill for fiscal year nineteen hundred and eighty-nine. The preliminary second half estimated tax payment shall not exceed the amount, which when added to the preliminary first half estimated tax payment, results in total preliminary estimated tax payments equal to the total actual tax bill for fiscal year nineteen hundred and eighty-nine. The preliminary first half estimated tax payment shall be payable on or before the thirtieth day after the mailing of the notice of such preliminary first half estimated tax payment. The preliminary second half estimated tax payment shall be payable on or before the thirtieth day after the mailing of the notice of such preliminary second half estimated tax payment, without payment of interest. Upon certification of full and fair cash valuation, the assessors of the city shall establish the tax rate for fiscal year nineteen hundred and ninety and the city shall forthwith send out tax bills for said 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 preliminary first half and preliminary second half notice of estimated tax and the estimated tax payments provided hereunder, including the payments 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 ninety established by the city.

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