SECTION 1. Section 5 of chapter 69 of the General Laws, as most recently amended by Section 114 of chapter 159 of the acts of 2000, is hereby amended by adding the following clause:—
Fifty-fourth. Owners of real estate in cities and towns within the waterworks system or sewer system of the Massachusetts Water Resources Authority who are 65 years of age or older shall receive an exemption equal to 50 percent of charges paid to a city or town for water and sewer.
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