Section 64 of chapter 59 of the General Laws, as appearing in the 2022 Official Edition, is hereby amended by adding the following paragraph:-
Notwithstanding any provision of this section or any other general or special law to the contrary, a public utility, as defined in clause (q) of section 1 of chapter 40D, shall: (i) submit their own proposed alternative assessment amount at the time of the appeal; (ii) immediately pay the tax on the level of their own alternate proposed assessment; and (iii) be subject to a monetary penalty of 25 per cent of what the public utility would owe if the appellate tax board deem the public utility’s appeal to be insufficient.
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