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, rule or regulation to the contrary, the town of Bellingham is hereby authorized to extend the due date of abatement applications until March 15, 1998. Payments received by said town for the third quarter property tax payment that are equal to the second quarter payment and timely made on or before February 2, 1998 may be accepted by the town and no interest or penalty shall accrue to a taxpayer for the difference in the amount of the payment and the amount of the property tax due. All fourth quarter property tax payments shall reflect adjustments in the differences between the third quarter payments made and the tax owed and shall be due on or before June 1, 1998.

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