Session Laws

Whereas, The deferred operation of this act would tend to defeat its purpose, which is to immediately authorize cities and towns to send out third quarter tax bills on a timely bases, 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:

Notwithstanding the provisions of section fifty-seven C of chapter fifty-nine of the General Laws or any other general or special law to the contrary, cities and towns that have accepted provisions of said section fifty-seven C of said chapter fifty-nine are hereby authorized with respect to fiscal year nineteen hundred and ninety-seven to issue notices of preliminary tax in addition to such notice of preliminary tax as provided in said section; provided, however, that no additional notice of preliminary tax may issue, unless first approved by the commissioner of revenue; and provided, further, that as a condition of any such approval, the commissioner may establish such requirements as he deems appropriate, which may include, but not be limited to, the submission by the board of assessors of all information required to set the tax rate under the provisions of section twenty-three of said chapter fifty-nine, except the assessed valuation of real and personal property subject to taxation for the current fiscal year.

In the event that the issuance of additional preliminary tax is approved by the commissioner of revenue and requires a third quarterly installment payment with respect to fiscal year nineteen hundred and ninety-seven, such notice shall be sent on or before December thirty-first, nineteen hundred and ninety-six or on such later date as is approved by the commissioner of revenue and shall be due and payable on February first, nineteen hundred and ninety-seven or thirty days after the date of mailing such notice, whichever is later. The amount of any additional installment payment required pursuant to this act shall not exceed the amount of the first quarterly installment payment for fiscal year nineteen hundred and ninety-seven as provided for by section fifty-seven C of said chapter fifty-nine.

If any installment payment as provided for herein is not timely paid, it shall be delinquent and interest at the rate of fourteen percent per annum computed from the due date shall be paid. For purposes of this section, amounts not timely received shall be deemed unpaid.

In the event the actual bills for fiscal year nineteen hundred and ninety-seven are not mailed by December thirty-first, nineteen hundred and ninety-six, then upon the establishment of the tax rate there shall be a single actual bill due and payable on May first, nineteen hundred and ninety-seven, or thirty days after the date of mailing such bill, whichever is later. Such bill shall represent the full balance owed after credit is given for the preliminary tax payment previously made. To the extent not inconsistent with the provisions contained herein, the provisions of said section fifty-seven C of said chapter fifty-nine shall be fully applicable to any additional notice of preliminary tax issued pursuant to the provisions of this section.