SECTION 1. Chapter 59 of the General Laws is hereby amended by inserting after section 52C the following new section:-
Electronic filing requirements
Section 52D. Any form, return or document required or permitted to be filed by the owner or lessee of any real or personal property under this chapter, including sections 5, 5C, 29, 38D, 38F, 59 or 61A shall be filed with or transmitted to the board of assessors in such manner, format and medium, including electronic, as the board of assessors shall from time to time prescribe. Failure by the owner or lessee, without reasonable cause, to submit the filing in the manner, format and medium sought by the board of assessors shall not be deemed to have been filed. Reasonable cause shall include reasons beyond the control of the owner or lessee and good faith attempts to comply.
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