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.
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