SECTION 1. Notwithstanding any special or general law to the contrary, the Spencer Board of Assessors is authorized to grant, retroactive to Fiscal Year 2010, real and personal property tax abatements, up to 100% of the total tax assessed, to our “citizen soldiers” of the Massachusetts National Guard and Reservists on active duty and serving in foreign countries, for the fiscal year in which said military personnel is on active service and serving in foreign countries, subject to eligibility criteria developed by the Board of Assessors.  The authority to grant abatements under this act shall expire after fiscal year 2020, unless specifically extended by a vote of Spencer’s Board of Selectmen.  Further, the General Court may make clerical and editorial changes of form only to the bill, unless the Board of Selectmen approves amendments to the bill before enactment by the General Court, and further, to authorize the Board of Selectmen to approve amendments which shall be within the scope of the general public objectives of this petition.