SECTION 1. Section 5 of chapter 59 of the General Laws, as appearing the 2008 Official Edition, is hereby amended in the clause entitled “twenty-second”, by striking, in line 464, the words: “one hundred and seventy-five” and inserting in place thereof the following:— “there hundred and fifty”.
SECTION 2. Section 5 of chapter 59 of the General Laws, as appearing the 2008 Official Edition, is hereby further amended in the clause entitled “twenty-second”, by striking, in paragraph (e), the words: “one hundred and seventy-five” and inserting in place thereof the following:— “there hundred and fifty”.
SECTION 3: Notwithstanding any general law or special law to the contrary, any city or town which has properly accepted the provisions of sections one and two of this act shall allow taxpayers, in the year of acceptance, an additional 45 days from the date of such acceptance to file applications for exemptions thereunder.
SECTION 4. This law shall be effective upon passage and shall take effect in any city or town upon acceptance by such city or town for fiscal years commencing on or after July 1, 2008.
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