HOUSE DOCKET, NO. 4380        FILED ON: 6/2/2009

HOUSE  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  No. 1135

The Commonwealth of Massachusetts

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In the Year Two Thousand Nine

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An Act authorizing the abatement of certain property tax assessments in the Town of Lexington..

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 section 2D of chapter 59 of the General Laws or any other general or special law to the contrary, the town of Lexington, acting by and through its board of assessors, shall abate or refund a portion of the taxes assessed for any fiscal year beginning with fiscal year 2009 on any improved real estate that has decreased in assessed valuation by over 50 percent as the result of fire or natural disaster, in an amount to be calculated based on a reassessed value of the improvement.

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