Section 2A of chapter 59 of the General Laws, as appearing in the 2012 Official Edition, is hereby amended by inserting after the word “purposes”, in line 47, the following words:- ; provided, that property that is held for use by a business that had an average annual employment of no more than 10 during the previous calendar year as certified by the secretary of labor and workforce development or, where the business is a sole proprietorship or partnership not subject to the provisions of chapter 151A, as determined by the assessors, and the assessed valuation is less than $1,000,000 shall be class three, commercial and subject to a tax rate proportionally 20 per cent less than class three, commercial property in this same class that does not meet this requirement.
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