Be it enacted by the Senate and House of Representatives
in General Court assembled, and by the authority of the same,
Section 2 of chapter 60 of the General Laws, as appearing in the 1988 Official Edition, is hereby amended by adding the following paragraph:-
In cities and towns which accept the provisions of this paragraph, no tax shall be collected if the actual tax due is less than ten dollars. If a tax committed to the collector is unpaid and is less than ten dollars, the collector shall request in writing that the assessors abate the tax. Upon receipt of such request, the assessors shall forthwith abate such tax and certify such abatement in writing to the collector. Said certificate of abatement shall discharge the collector from further obligation to collect the tax so abated.