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 section fifty-nine of chapter fifty-nine of the General Laws, the board of assessors of the city of Pittsfield may, on their own motion, abate certain excess property tax assessments for fiscal year nineteen hundred and ninety, which resulted from clerical or data processing error; provided, however, that in no event shall such abatements be made later than forty-five days after the effective date of this act.

SECTION 2. Notwithstanding the provisions of section seventy-six of chapter fifty-nine of the General Laws, the board of assessors of the city of Pittsfield may revise certain incorrect property tax assessments for fiscal year nineteen hundred and ninety, which resulted from clerical or data processing error, and assess any additional taxes resulting from such revision; provided, however, that in no event shall such assessments be made later than forty-five days after the effective date of this act.

SECTION 3. This act shall take effect upon its passage.