Budget Amendment ID: FY2013-S4-63

LOC 63

Senior Property-Tax Relief

Ms. Creem and Mr. Donnelly moved that the proposed new text be amended by inserting, after section ___, the following new section:-

SECTION ___. Clause Forty-first A of section 5 of said chapter 59 of the General Laws, as appearing in the 2010 Official Edition, is hereby amended by striking out the fifth paragraph, in lines 1057 through 1069, and inserting in place thereof the following paragraph:—

In addition to the remedies provided by this clause, the recorded statement of the assessors provided for in this clause shall have the same force and effect as a valid taking for nonpayment of taxes under the provisions of section 53 of chapter 60, except that: (1) interest shall accrue at the rate provided in this clause until the conveyance of the property or one year after the death of the person whose taxes have been deferred, after which time interest shall accrue at the rate provided in section 62 of chapter 60; (2) no assignment of the municipality’s interest under this clause may be made pursuant to section 52 of chapter 60; (3) no petition under section 65 of chapter 60 to foreclose the lien may be filed before the expiration of one year from the conveyance of the property or the death of the person whose taxes have been deferred.