Notwithstanding any general or special law to the contrary, the board of assessors of the town of Sturbridge may grant, retroactive to fiscal year 2002, real and personal property tax abatements of up to 100 percent of the total tax assessed to any member of the Massachusetts National Guard and to a reservist on active duty and serving in a foreign country for the fiscal year in which such military personnel was on active duty and serving in a foreign country, subject to eligibility criteria developed by the board of assessors. The authority to grant abatements under this act shall expire after fiscal year 2016.
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