SECTION 1. Notwithstanding any general or special law to the contrary, the town of Middleborough shall deposit all roll-back taxes paid to the town pursuant to section 7 of chapter 61 section 13 of Chapter 61A, and section 8 of chapter 61B as well as all conveyance taxes paid to the town pursuant to section 12 of chapter 61A and section 7 of chapter 61B, into a special account to be known as the Land Acquisition Fund.
SECTION 2. Any money deposited in the Land Acquisition Fund may be expended by the Middleborough board of selectmen upon authorization by vote of the Town Meeting to purchase the fee or other rights in land for purposes of recreation, conservation, agricultural, open space or other municipal use.
SECTION 3. Any income derived from the Land Acquisition Fund shall be credited to the Land Acquisition Fund.
SECTION 4. This act shall take effect upon its passage.
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