SECTION 1. Notwithstanding the last paragraph of section 23 of chapter 59 of the General Laws or any other general or special law to the contrary, the commissioner of revenue shall recertify the fiscal year 2016 tax rate approved on December 16, 2015 for the town of Holbrook to correct tax rates that were understated due to the omission of debt interest charges relative to a December 1, 2015 debt deferred borrowing, to be reported as other amounts to be raised, on the Tax Rate Recapitulation submission.
SECTION 2. Notwithstanding section 57C of chapter 59 of the General Laws or any other general or special law to the contrary, if the actual fiscal year 2016 tax bills are mailed after December 31, 2015, but on or before January 31, 2016, they shall be due and payable in 2 installments, the first due and payable 30 days after the date of mailing and the second due and payable on May 1, 2016, after which dates, if unpaid, they shall become delinquent.
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