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SENATE DOCKET, NO. 2327        FILED ON: 11/18/2009

SENATE  .  .  .  .  .  .  .  .  .  .  .  .  .  .  No. 2226

 

The Commonwealth of Massachusetts

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PRESENTED BY:

Thomas P. Kennedy

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To the Honorable Senate and House of Representatives of the Commonwealth of Massachusetts in General
              Court assembled:

              The undersigned legislators and/or citizens respectfully petition for the passage of the accompanying bill:

An Act relative to extending the deadline for mailing quarterly t ax bills.

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PETITION OF:

 

Name:

District/Address:

Thomas P. Kennedy

Second Plymouth and Bristol


The Commonwealth of Massachusetts
 

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In the Year Two Thousand and Nine

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An Act relative to extending the deadline for mailing quarterly tax bills.


 

Whereas , t he deferred operation for this act would tend to defeat its purpose, which is forthwith to make, in part, to provide forthwith for an extension of the deadline to mail certain tax bills in cities and t owns, therefore it is hereby declared to be an emergency law, necessary for the immediate preservation of the public convenience.

 

              Be it enacted by the Senate and House of Representatives in General Court assembled, and by the authority of the same, as follows:
 

Notwithstanding section 57C of chapter 59 of the General Laws, for fiscal year 2010, an actual tax bill issued up on the establishment of the tax rate for the fiscal year, after credit is given for any preliminary tax payments previously made, shall be due and payable in 2 installments in the case of cities and towns with quarterly payments and 1 installment in the ca se of cities and towns with semi-annual payments.   For cities and towns with quarterly payments, the first installment shall be due and payable on February 1, 2010, or 30 days after the actual real estate tax bills are mailed, whichever is later, and the s econd installment shall be due and payable on May 1, 2010, after which dates, if unpaid, they shall become delinquent.   For cities and towns with semi-annual payments, the installment shall be due and payable on April 1, 2010, after which date, if unpaid, it shall become delinquent.

If the actual tax bills issued in fiscal year 2010 shall not be mailed by January 30, 2010, then, upon the establishment of the tax rate, there shall be a single actual tax bill due and payable on May 1, 2010 or 30 days after th e date of mailing, whichever is later. That tax bill shall represent the full balance owed after credit is given for the preliminary tax payments previously made.

This section shall apply to a city or town that accepts it by vote of its city or town counci l, subject to its municipal charter, or its board of selectmen.

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