SECTION 1. The first paragraph of section 2C of chapter 59 of the General Laws, as appearing in the 2020 Official Edition, is hereby amended by inserting after the first sentence the following sentence:-  Prior to executing the purchase and sale agreement for the sale of land or property that would result in the grantee making a payment in lieu of taxes pursuant to this section, the seller, except in cases where the seller is the United States, the commonwealth, or a county, city or town, or any instrumentality thereof, shall provide the grantee with a written notice identifying the grantee’s obligation to make such payment. 

SECTION 2.  Said section 2C of said chapter 59, as so appearing, is hereby further amended by inserting after the word “later”, in line 33, the following words:- ; provided, however, that if the seller, except in cases where the seller is the United States, the commonwealth, or a county, city or town, or any instrumentality thereof, fails to provide the grantee with written notice identifying the grantee’s obligation to make payment under this section prior to executing the purchase and sale agreement, such amounts shall be paid by the seller.