SECTION 1. The first paragraph of section 31D of chapter 44 of the General Laws, as appearing in the 2016 Official Edition, is hereby amended by inserting after the word “rate”, in line 8, the following words:- ; provided, however, that a municipality that has accepted paragraph (o) of section 21C of chapter 59 may include such expenditures in any of the next 3 annual tax rates.

SECTION 2. Section 21C of chapter 59 of the General Laws, as so appearing, is hereby amended by adding the following paragraph:-

(o) A city or town that accepts this paragraph may assess taxes in excess of the amount otherwise allowed by this section solely for payment, in whole or in part, of snow and ice removal expenses; provided, that for each year a city or town assesses taxes in excess of the amount otherwise allowed by this section for payment of snow and ice removal expenses pursuant to this paragraph, said city or town shall appropriate in their annual budget a sum which is at least or greater than the average actual cost to that municipality for snow and ice removal over the last 5 years.