That Section 5 of chapter 59 of the General Laws, as so appearing, is hereby amended to include the following:
Upon the acceptance of this section by a city or town, the board of assessors may grant, real and personal property tax abatement up to 50 per cent of the total tax assessed to owners who are able to prove a hardship caused by a public works project, or by actions taken by a municipal utility company. Any such abatement would expire when work on the project has concluded, or after no more than two consecutive years.
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