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. The fourth paragraph of section 23D of chapter 59 of the General Laws, as appearing in the 1988 Official Edition, is hereby amended by striking out the first sentence and inserting in place thereof the following sentence:- Notwithstanding the provisions of the first paragraph, a city or town which seeks to issue a notice of preliminary tax for any fiscal year may, with the prior written approval of the commissioner, require the payment of a preliminary tax in excess of fifty percent of the tax payable during the preceding fiscal year, to the extent that such excess represents one-half of the amount of tax accruing as a result of the loss of exemption from tax that had been granted in the preceding fiscal year, improvements to the parcel, or the parcel being taxed as a separate parcel for the first time.

SECTION 2. Said section 23D of said chapter 59, as so appearing, is hereby further amended by adding the following paragraph:-

Notwithstanding the provisions of any general or special law to the contrary, the assessors of any city or town which issues a notice of preliminary tax may add any betterment assessment or apportionment thereof, water rate, annual sewer use charge and any other charge placed on the annual tax bill to the preliminary tax on the property to which it relates and such amount shall become part of the preliminary tax.