Amendment 1

SENATE . . . . . . . . . . . . . . No. 2410

The Commonwealth of Massachusetts

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In the One Hundred and Eighty-Ninth General Court
(2015-2016)

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SENATE, Thursday, July 7, 2016

The committee on Ways and Means, to whom was referred the House Bill modernizing municipal finance and government (House, No. 4419); reports, recommending that the same ought to pass with an amendment striking out all after the enacting clause and inserting in place thereof the text of Senate document numbered 2410.

For the committee,
Karen E. Spilka

SENATE . . . . . . . . . . . . . . No. 2410

The Commonwealth of Massachusetts

_______________

In the One Hundred and Eighty-Ninth General Court
(2015-2016)

_______________

SECTION 1. Section 39M of chapter 30 of the General Laws, as appearing in the 2014 Official Edition, is hereby amended by striking out subsection (a) and inserting in place thereof the following subsection:-

(a) Every contract for the construction, reconstruction, alteration, remodeling or repair of a public work, or for the purchase of any material, as hereinafter defined, by the commonwealth, a political subdivision thereof or a county, city, town, district or housing authority, that is estimated by the awarding authority to cost less than $10,000 dollars shall be obtained through the exercise of sound business practices as defined in section 2 of chapter 30B. The awarding authority shall make and keep a record of each procurement that, at a minimum, shall include the name and address of the person from whom the services were procured. An awarding authority that utilizes a vendor on a statewide contract procured through the operational services division, or a blanket contract procured by the awarding authority pursuant to this section, shall be deemed to have obtained the contract through sound business practices.

Every contract for the construction, reconstruction, alteration, remodeling or repair of a public work, or for the purchase of any material, as hereinafter defined, by the commonwealth, a political subdivision thereof or a county, city, town, district or housing authority, that is estimated by the awarding authority to cost not less than $10,000 but not more than $50,000 shall be awarded to the responsible bidder offering to perform the contract at the lowest price. The awarding authority shall make public notification of the contract and shall seek written responses from no fewer than 3 persons who customarily perform such work. For purposes of this subsection, the term “public notification” shall include, but need not be limited to, posting the contract and scope-of-work statement, at least 2 weeks before the time specified in the notification for the receipt of responses, in the following locations: (i) on the website of the awarding authority; (ii) on the COMMBUYS system administered by the operational services division; (iii) in the central register published pursuant to section 20A of chapter 9; and (iv) in a conspicuous place in or near the primary office of the awarding authority; provided, however, that if the awarding authority obtains a minimum of 2 written responses from a vendor list established through a blanket contract or a statewide contract procured through the operational services division, and the lowest of those written responses is deemed acceptable to the awarding authority, public notification is not required. The solicitation shall include a scope-of-work statement that defines the work to be performed and provides potential responders with sufficient information regarding the objectives and requirements of the awarding authority and the time period within which the work shall be completed. The awarding authority shall record the names and addresses of all persons from whom written responses were sought, the names of the persons submitting written responses and the date and amount of each written response.

An awarding authority may utilize a vendor list established through a statewide contract procured through the operational services division to identify 1 or more of the persons from whom it will seek written responses for purposes of this subsection. An awarding authority may also procure a blanket contract to establish a listing of vendors in certain defined categories of work that are under contract to provide services for multiple individual tasks of not more than $50,000 each, and from whom written responses will be sought. A blanket contract procured by an awarding authority shall be procured pursuant to this section or sections 44A to 44J, inclusive, of chapter 149, which are applicable to projects costing more than $50,000.

The undersigned certifies under penalties of perjury that this bid is in all respects bona fide, fair and made without collusion or fraud with another person. As used in this paragraph, the word “person” shall mean a natural person, joint venture, partnership, corporation or other business or legal entity.

(Name of person signing bid)

(Company)

This subsection shall not apply to the award of a contract subject to sections 44A to 44J, inclusive, of chapter 149. In cases of extreme emergency caused by enemy attack, sabotage or other such hostile actions or resulting from an imminent security threat explosion, fire, flood, earthquake, hurricane, tornado or other catastrophe, an awarding authority may, without competitive bids and notwithstanding any general or special law, award contracts otherwise subject to this subsection to perform work and to purchase or rent materials and equipment as may be necessary for the temporary repair and restoration to service of a public work in order to preserve the health and safety of persons or property; provided, that this exception shall not apply to the permanent reconstruction, alteration, remodeling or repair of a public work.

SECTION 2. Subsection (d) of said section 39M of said chapter 30, as so appearing, is hereby amended by striking out, in line 99, the words “twenty-five thousand dollars” and inserting in place thereof the following figure:- $50,000.

SECTION 3. Said subsection (d) of said section 39M of said chapter 30, as so appearing, is hereby further amended by inserting after the figure “30B”, in line 104, the following words:- , or procured through the operational services division pursuant to sections 22 and 52 of chapter 7.

SECTION 4. Subsection (b) of section 1 of chapter 30B of the General Laws, as appearing in the 2014 Official Edition, is hereby amended by striking out clause (23).

SECTION 5. Section 4 of said chapter 30B, as so appearing, is hereby amended by striking out subsection (a) and inserting in place thereof the following subsection:-

(a) Except as permitted pursuant to this section and section 7, for the procurement of a supply or service in the amount of $10,000 or greater, but not more than $50,000, a procurement officer shall seek written quotations from no fewer than 3 persons customarily providing the supply or service. The procurement officer shall record: (i) the names and addresses of all persons from whom quotations were sought; (ii) the purchase description used for the procurement; (iii) the names of the persons submitting quotations; and (iv) the date and amount of each quotation. This information shall be retained in the file required pursuant to section 3. A governmental body may require that a procurement in an amount of not more than $50,000 be subject to section 5.

SECTION 6. Section 5 of said chapter 30B, as so appearing, is hereby amended by striking out, in lines 2 to 3, inclusive, the words “$35,000 or more” and inserting in place thereof the following words:- more than $50,000.

SECTION 7. Said section 5 of said chapter 30B, as so appearing, is hereby further amended by inserting after the word “body”, in line 35, the following words:- and on the COMMBUYS system administered by the operational services division.

SECTION 8. Said section 5 of said chapter 30B, as so appearing, is hereby further amended by striking out, in lines 36 to 37, inclusive, the words “twenty-five thousand dollars or more” and inserting in place thereof the following words:- more than $50,000.

SECTION 9. Section 6 of said chapter 30B, as so appearing, is hereby amended by striking out, in line 2, the words “$35,000 or more” and inserting in place thereof the following words:- more than $50,000.

SECTION 10. Section 6A of said chapter 30B, as so appearing, is hereby amended by striking out, in line 2, the words “$35,000 or more” and inserting in place thereof the following words:- more than $50,000.

SECTION 11. Section 7 of said chapter 30B, as so appearing, is hereby amended by striking out, in line 2, the words “less than $35,000” and inserting in place thereof the following words:- not more than $50,000.

SECTION 12. Section 9A½ of chapter 32B of the General Laws is hereby repealed.

SECTION 13. Said chapter 32B is hereby amended by striking out section 20, as appearing in the 2014 Official Edition, and inserting in place thereof the following 2 sections:-

Section 20. (a) As used in this section and in section 20A, the following words shall have the following meanings unless the context clearly requires otherwise:

“Chief executive officer”, the mayor in a city or the board of selectmen in a town, unless some other municipal office is designated to be the chief executive officer pursuant to a local charter, the county commissioners in a county and the governing board, commission or committee in a district or other governmental unit.

“Commission” or “PERAC”, the public employee retirement administration commission established pursuant to section 49 of chapter 7.

“GASB”, the Governmental Accounting Standards Board.

“Governing body”, the legislative body in a city or town, the county commissioners in a county, the regional district school committee in a regional school district or the district meeting or other appropriating body in any other governmental unit.

“Governmental unit” or “unit”, a political subdivision of the commonwealth, including a municipal lighting plant, local housing or redevelopment authority, regional council of government established pursuant to section 20 of chapter 34B and education collaborative, as defined in section 4E of chapter 40.

“State Retiree Benefits Trust Fund board of trustees”, the board of trustees established by section 24A of chapter 32A.

“Other Post-Employment Benefits Liability Trust Fund” or “OPEB Fund”, a trust fund established by a governmental unit pursuant to this section for the deposit of gifts, grants, appropriations and other money for the: (i) benefit of retired employees and their dependents; (ii) payment of required contributions by the governmental unit to the group health insurance benefits provided to employees and their dependents after retirement; and (iii) reduction and elimination of the unfunded liability of the governmental unit for those benefits.

“OPEB Fund board of trustees”, an independent board of trustees selected by a governmental unit with investing authority for the OPEB Fund.

“OPEB investing authority” or “investing authority”, the trustee or board of trustees designated by a governmental unit to invest and reinvest the assets of the OPEB Fund using the investment standard or investment vehicle established pursuant to this section.

(b) A governmental unit that accepts this section shall establish on its books and accounts the Other Post-Employment Benefits Liability Trust Fund, the assets of which shall be held solely to meet the current and future liabilities of the governmental unit for group health insurance benefits for retirees and their dependents. The governmental unit may appropriate amounts to be credited to the fund and the treasurer of the governmental unit may accept gifts, grants and other contributions to the fund. The fund shall be an expendable trust subject to appropriation and shall be managed by a trustee or a board of trustees as provided in subsection (d). Any interest or other income generated by the fund shall be added to and become part of the fund. Amounts that a governmental unit receives as a sponsor of a qualified retiree prescription drug plan pursuant to 42 USC section 1395w-132 may be dedicated to and become part of the fund by vote of the governing body of the governmental unit. All monies held in the fund shall be accounted for separately from other money of the governmental unit and shall not be subject to the claims of any general creditor of the governmental unit. The fund shall be irrevocable.

(c) The treasurer of the governmental unit shall be the custodian of the OPEB Fund and shall be bonded in the amount necessary to protect fund assets.

(d) The governing body of the governmental unit shall designate a trustee or board of trustees, which shall have general supervision of the management, investment and reinvestment of the OPEB Fund. The governing body may designate as the trustee or board of trustees: (i) the custodian; (ii) the governmental unit’s retirement board; or (iii) an OPEB Fund board of trustees established by the governmental unit pursuant to subsection (e). If no designation is made, the custodian of the fund shall be the trustee and shall manage and invest the fund. The duties and obligations of the trustee or board of trustees with respect to the fund shall be set forth in a declaration of trust to be adopted by the trustee or board, but shall not be inconsistent with this section. The declaration of trust and any amendments thereto shall be filed with the chief executive officer and the clerk of the governing body of the governmental unit and take effect 90 days after filing, unless the governing body votes to disapprove the declaration or amendment within that period. The trustee or board of trustees may employ reputable and knowledgeable investment consultants to assist in determining appropriate investments and pay for those services from the fund, if authorized by the governing body of the governmental unit. The trustee or board of trustees may, with the approval of the State Retiree Benefits Trust Fund board of trustees, invest the OPEB Fund in the State Retiree Benefits Trust Fund established in section 24 of chapter 32A.

(e) The governing body of the governmental unit may vote to establish a separate OPEB Fund board of trustees to be the investing authority. The board of trustees shall consist of 5 to 13 individuals, including: not less than 1 person with the investment experience desired by the governmental unit; not less than 1 resident of or is otherwise represented or served by the governmental unit; not less than 1 employee of the governmental unit; not less than 1 retiree of the governmental unit; and not less than 1 governmental unit officer. The governmental unit employee trustee shall be selected by current employees of the unit by ballot, and the retiree trustee or trustees shall be selected by current retirees of the unit by ballot. The remainder of the trustees shall be appointed by the chief executive officer of the governmental unit. The trustees shall serve for terms of 3 or 5 years, as determined by the governing body of the governmental unit and, if a vacancy occurs, a trustee may be elected or selected in the same manner to serve for the remainder of the term. Trustees shall be eligible for reappointment.

(f) The trustee or board of trustees shall: (i) act in a fiduciary capacity; (ii) discharge its duties for the primary purpose of enhancing the value of the OPEB Fund; (iii) act with the care, skill, prudence and diligence under the circumstances then prevailing that a prudent person acting in a like capacity and familiar with such matters would use in the conduct of an enterprise with like character and with like aims; and (iv) diversify the investments in the fund to minimize the risk of large losses, unless under the circumstances it is clearly prudent not to do so.

In any civil action brought against a trustee or the board of trustees, acting within the scope of its official duties, the defense or settlement of which is made by legal counsel for the governmental unit, the trustee or employee shall be indemnified from the OPEB Fund for all expenses incurred in the defense thereof and for damages to the same extent as provided for public employees in chapter 258. No trustee or employee shall be indemnified for expenses in an action or damages awarded in such action in which there is: (i) a breach of fiduciary duty; (ii) an act of willful dishonesty; or (iii) an intentional violation of law by the trustee or employee.

(g) Monies in the OPEB Fund not required for expenditures or anticipated expenditures within the investment period shall be invested and reinvested by the custodian as directed by the investing authority from time to time; provided, that the investment or reinvestment is made in accordance with: (i) section 54 of chapter 44, if the treasurer or OPEB Fund board of trustees is the investing authority, unless the governing body of the governmental unit authorizes investment under the prudent investor rule established in chapter 203C; (ii) section 23 of chapter 32, if the retirement board is the investing authority; or (iii) sections 24 and 24A of chapter 32A, if the OPEB Fund is invested in the State Retiree Benefits Trust Fund.

(h) Amounts in the OPEB Fund may be appropriated by a 2/3 vote of the governing body of the governmental unit to pay the unit’s share of health insurance benefits for retirees and their dependents upon certification by the trustee or board of trustees that the amounts are available in the fund. The treasurer of the governmental unit, after consulting with the chief executive officer of the unit, shall determine the amount to be appropriated from the fund to the annual budget for retiree health insurance and notify the trustee or board of trustees of that amount at the earliest possible opportunity in the annual budget cycle. Upon notification, the trustee or board of trustees shall take diligent steps to certify those funds as available for appropriation by the governmental unit, or that they will be available by the time the appropriation would become effective or provide an explanation why the funds are not, will not or should not be made available.

(i) In a regional school district, appropriations of amounts to the OPEB Fund may be made only in the annual budget submitted to the member cities and towns for approval. The annual report submitted to the member cities and towns pursuant to clause (k) of section 16 of chapter 71 shall include a statement of the balance in the fund and all additions to and appropriations from the fund during the period covered by the report.

(j) A municipal lighting plant that establishes an OPEB fund shall pay the premiums and assume the liability for the municipal share of retiree healthcare benefits attributable to lighting plant employees and their dependents.

(k) A governmental unit that accepts this section may participate in the OPEB Fund established by another governmental unit pursuant to this section upon authorization of the governing boards of both units and in accordance with the procedures and criteria established by the trustee or board of trustees of the fund. Each governmental unit shall remain responsible for all costs attributable for the health care and other post-employment obligations for its retired employees and their dependents and for completing an actuarial valuation of its liabilities and funding schedule that conforms to GASB requirements.

The participating governmental unit may appropriate or otherwise contribute amounts to the OPEB Fund as provided in subsection (b). Amounts from the fund may be appropriated by the participating unit for its retiree health insurance expenses in the manner authorized in subsection (h) upon a determination by the treasurer of the unit, after consulting with the chief executive officer of the unit, of the necessary amount and notification of the treasurer of the governmental unit maintaining the fund and the trustee or board of trustees of that amount. The trustee or board of trustees shall certify those funds available for appropriation, as provided in subsection (h), and the treasurer of the governmental unit maintaining the fund shall transfer the amounts certified to the participating governmental unit.

The participating governmental unit shall be separately credited for any contributions made to and appropriations from the OPEB Fund and for interest or other income generated by the fund in the accounting of the relative liabilities of each governmental unit for its retirees and their dependents.

(l) This section may be accepted in a city or town in the manner provided in section 4 of chapter 4; in a county, by vote of the county commissioners; in a regional school district, by vote of the regional school committee; and in a district or other governmental unit, by vote of the district meeting or other appropriating body.

(m) This section shall also apply to an OPEB Fund established by a governmental unit pursuant to a special law, notwithstanding any provision to the contrary, upon the acceptance of this section by the governmental unit.

Section 20A. When a governmental unit obtains an actuarial valuation report in accordance with GASB containing statements of the liabilities of the unit for health care and other post-employment benefits for its retired employees and their dependents, it shall submit a copy to PERAC not later than 90 days after the governmental unit’s receipt of the report. PERAC may require that the governmental unit provide additional information related to those liabilities, as well as normal cost and benefit payments, as specified by the executive office for administration and finance in consultation with PERAC. The governmental unit shall file the report and additional information with PERAC and the division of local services in the department of revenue. PERAC shall file a summary report of the information received pursuant to this section with the chairs of the senate and house committees on ways and means, the secretary of administration and finance and the board of trustees of the State Retiree Benefits Trust Fund established pursuant to section 24A of chapter 32A.

SECTION 14. Section 36A of chapter 35 of the General Laws, as appearing in the 2014 Official Edition, is hereby amended by striking out, in lines 3 to 4, inclusive, the words “a board composed of the attorney general, the state treasurer and the director of accounts” and inserting in place thereof the following words:- the municipal finance oversight board.

SECTION 15. Sections 44 to 46, inclusive, of chapter 35 of the General Laws are hereby repealed.

SECTION 16. Section 50 of chapter 35 of the General Laws is hereby repealed.

SECTION 17. Section 3 of said chapter 40 of the General Laws, as so appearing, is hereby amended by inserting after the first paragraph the following paragraph:-

Notwithstanding this section or section 53 of chapter 44, a city or town that rents or leases a public building or property, or space within a building or property, other than a building or property under the control of the school committee, may deposit any monies received from the rental or lease in a separate account in the city or town treasury. The money may be expended by the board, committee or department head in control of the building or property, without further appropriation, for the upkeep of the facility so rented or leased. Any balance remaining in the account at the close of a fiscal year shall be paid into the general fund of the city or town; provided, that in a city or town that accepts this paragraph any balance shall remain in the account and may be expended for the upkeep and maintenance of any facility under the control of the board, committee or department head in control of the building or property.

SECTION 18. Said chapter 40 is hereby further amended by inserting after section 4A the following section:-

Section 4A½. (a) For purposes of this section, the following words shall have the following meanings unless the context clearly requires otherwise:

“Governmental unit”, a city, town or a regional school district, a district as defined in section 1A, a regional planning commission, however constituted, the Hampshire council of governments, a regional transit authority established pursuant to chapter 161B, a water and sewer commission established pursuant to chapter 40N or by special law, a county, or a state agency, as defined in section 1 of chapter 6A.

“Joint powers agreement”, a contract specifying the terms and conditions of the joint exercise of powers and duties entered into by participating governmental units pursuant to the laws governing the governmental units and this section.

“Region”, a geographically-designated area within which the powers and duties provided in a joint powers agreement shall be exercised.

(b) The chief executive officer of a city or town, or a board, committee or officer authorized by law to execute a contract in the name of a governmental unit may, on behalf of the governmental unit, enter into a joint powers agreement with another governmental unit for the joint exercise of any of their common powers and duties within a designated region. The joint powers agreement shall be authorized by the parties thereto in the following manner: (i) in a city, by the city council with the approval of the mayor; (ii) in a town, by the board of selectmen; and (iii) in a district, by the prudential committee. A decision to enter into a joint powers agreement pursuant to this section, or to join an existing region, shall not be subject to collective bargaining pursuant to chapter 150E.

(c) The joint powers agreement shall specify the following: (i) the purpose and the method by which that purpose shall be accomplished; (ii) the services, activities or undertakings to be jointly performed within the region; (iii) the specific organization, composition and nature of the entity created to perform the services, activities or undertakings within the region, and the specific powers and duties delegated thereto; provided, however, that the entity created shall be a body politic and corporate created pursuant to subsection (d), whose funds shall be subject to an annual audit and a copy of that audit shall be provided to the member governmental units and to the division of local services in the department of revenue; (iv) the manner of (1) financing the joint services, activities or undertakings within the region, (2) establishing and maintaining a budget therefore, and (3) authorizing borrowing pursuant to subsection (e), including any limitations on the purposes, terms and amounts of debt the entity may incur to perform such services, activities or undertakings; (v) any procedures related to the termination of the joint powers agreement, the withdrawal of a participating governmental unit and the addition of new governmental units; and (vi) its duration.

(d) An entity established by a joint powers agreement shall be a body politic and corporate with the power to: (i) sue and be sued; (ii) make and execute contracts and other instruments necessary for the exercise of the powers of the entity; (iii) make, amend and repeal policies and procedures relative to the operation of the entity; (iv) receive and expend funds; (v) apply for and receive grants from the commonwealth, the federal government and other grantors; (vi) submit an annual report to each member governmental unit, which shall contain a detailed financial statement and a statement showing the method by which the annual charges assessed against each governmental unit were calculated; and (vii) exercise any other powers necessary to properly carry out its powers as a body politic and corporate.

(e) An entity created pursuant to this section shall be governed by a board of directors comprised of at least 1 member representing each participating governmental unit. Each member of the board of directors shall be entitled to a vote. No member of the board of directors shall receive an additional salary or stipend for service as a board member. The board of directors shall coordinate the activities of the entity and may establish policies and procedures necessary to do so. The board of directors shall establish and manage a fund to which all monies contributed by the participating governmental units and all grants and gifts from the federal or state government or any other source shall be deposited. The board of directors shall appoint a treasurer, who may be a treasurer of 1 of the participating governmental units. No member of the board of directors or other employee of the entity shall be eligible to serve concurrently as treasurer. The treasurer, subject to the direction and approval of the board of directors, shall be authorized to receive, invest and disburse all funds of the entity without further appropriation. The treasurer shall give bond for the faithful performance of his duties in a form and amount as fixed by the board of directors. The treasurer may make appropriate investments of the funds of the entity consistent with section 55B of chapter 44.

The board shall appoint a business officer who may be a city auditor, town accountant or officer with similar duties of 1 of the participating governmental units. The business officer shall have the duties and responsibilities of an auditor or accountant pursuant to sections 52 and 56 of chapter 41 and shall not be eligible to hold the office of treasurer.

The board of directors may borrow money, enter into long or short-term loan agreements or mortgages and apply for state, federal or corporate grants or contracts to obtain funds necessary to carry out the purposes of the entity. The borrowing, loans or mortgages shall be consistent with the joint powers agreement, standard lending practices and sections 16 to 28, inclusive, of chapter 44. The board of directors may, subject to chapter 30B, enter into contracts for the purchase of supplies, materials and services and for the purchase or lease of land, buildings and equipment, as considered necessary by the board of directors.

(f) The entity shall be a public employer. The board of directors may employ personnel to carry out the purposes of the joint powers agreement and establish the duties, compensation and other terms and conditions of employment of personnel.

(g) A participating governmental unit shall not be liable for the acts or omission of another participating governmental unit or the region or an entity created by the joint powers agreement, unless the participating governmental unit has agreed otherwise in the joint powers agreement.

(h) A regional school district, superintendency union, education collaborative, charter school or commonwealth virtual school may only be formed as provided in the General Laws, and no joint powers agreement made pursuant to this section may, in substance, create such a district, union, collaborative, charter school or virtual school, irrespective of how the entity created pursuant to a joint powers agreement may be characterized or named. A joint powers agreement relating to public schools may only be entered into by the school committee, or other governing board, as applicable.

SECTION 19. Section 5A of said chapter 40, as so appearing, is hereby amended by striking out, in line 4, the word “three” and inserting in place thereof the following figure:- 5.

SECTION 20. Said chapter 40 is hereby further amended by striking out section 5B, as so appearing, and inserting in place thereof the following section:-

Section 5B. Cities, towns and districts may create stabilization funds and appropriate an amount into the funds. Interest shall be added to and become part of the fund.

The treasurer shall be the custodian of all stabilization funds and may deposit the proceeds in: (i) a trust company, co-operative bank or savings bank, if the trust company or bank is organized or exists pursuant to the laws of the commonwealth or any other state or may transact business in the commonwealth and has its main office or a branch office in the commonwealth, (ii) in a national bank, federal savings bank or federal savings and loan association, if the bank or association may transact business and has its main office or a branch office in the commonwealth, provided, however, that a state-chartered or federally-chartered bank shall be insured by the Federal Deposit Insurance Corporation or its successor; (iii) may invest the funds in participation units in a combined investment fund pursuant to section 38A of chapter 29; or (iv) in securities that are legal investments for savings banks.

At the time of creating a stabilization fund, the city, town or district shall specify, and at a later time may alter, the purpose of the fund, which may be for any lawful purpose including, but not limited to, an approved school project pursuant to chapter 70B or any other purpose for which the city, town or district may lawfully borrow money. The specification and any subsequent alteration of the fund’s purpose, and any appropriation of funds from the fund, shall be approved by a 2/3 vote, except as provided in paragraph (g) of section 21C of chapter 59 for a majority referendum vote. Subject to said section 21C of said chapter 59, any such vote shall be of the legislative body of the city, town or district, subject to charter.

Notwithstanding section 53 of chapter 44 or any other general or special law to the contrary, a city, town or district that accepts this paragraph may dedicate, without further appropriation, all, or a percentage not less than 25 per cent, of a particular fee, charge or other receipt to a stabilization fund established pursuant to this section; provided, however, that the receipt is not reserved by law for expenditure for a particular purpose. For purposes of this paragraph, a receipt shall not include taxes or excises assessed pursuant to chapters 59, 60A, 60B, 61, 61A or 61B or surcharges assessed pursuant to section 39M or chapter 44B. A dedication shall be approved by a 2/3 vote of the legislative body of the city, town or district, subject to charter, and may be terminated in the same manner. A vote to dedicate or terminate a dedication shall be made before the fiscal year in which the dedication or termination is to commence and shall be effective at least for 3 fiscal years.

SECTION 21. The first paragraph of section 22A of said chapter 40, as so appearing, is hereby amended by striking out the second and third sentences and inserting in place thereof the following 4 sentences:- In a city or town that accepts this provision, the agreement for the acquisition or installation of parking meters may provide that payments made pursuant to that agreement shall be made without appropriation, over a period of not more than 5 years, from fees received for the use of the parking meters, notwithstanding section 53 of chapter 44. Such fees shall be established and charged at rates determined by the city or town. Rates may be set for the purpose of managing the parking supply. The revenue therefrom may be used for the acquisition, installation, maintenance and operation of parking meters and other parking payment and enforcement technology, the regulation of parking, compensation of parking management personnel, improvements to the public realm, and transportation improvements including, but not limited to, the operation of mass transit and facilities for biking and walking.

SECTION 22. Said chapter 40 is hereby amended by inserting after section 22A the following section:-

Section 22A½. A city or town may establish 1 or more parking benefit districts, as a geographically defined area, in which parking revenue collected therein may be designated in whole or in part for use in said district through a dedicated fund in accordance with the purposes and uses listed in section 22A. A parking benefit district may be managed by a body designated by the municipality including, but not limited to, a business improvement district or main streets organization.

SECTION 23. Section 22B of chapter 40 of the General Laws, as appearing in the 2014 Official Edition, is hereby amended by striking out, in lines 1 to 2, inclusive, the words “Any city or town having installed parking meters or coin-operated locking devices for bicycle parking” and inserting in place thereof the following words:- In a city or town that accepts this section and installs parking meters or coin-operated locking devices for bicycle parking, the city or town.

SECTION 24. Section 22C of said chapter 40, as so appearing, is hereby amended by striking out, in line 5, the words “Those cities and towns” and inserting in place thereof the following words:- In a city or town that accepts this provision, the city or town.

SECTION 25. Said section 22C of said chapter 40, as so appearing, is hereby amended by adding the following words:- , or any of the purposes and uses in accordance with section 22A.

SECTION 26. Subsection (d) of section 39M of said chapter 40, as so appearing, is hereby amended by striking out the first sentence and inserting in place thereof the following sentence:- A person claiming an exemption established by this subsection may apply to the board of assessors, in writing, on a form approved by the commissioner of revenue, on or before the deadline for an application for exemption pursuant to section 59 of chapter 59.

SECTION 27. Said chapter 40 is hereby further amended by striking out section 44A, as so appearing, and inserting in place thereof the following section:-

Section 44A. A city or town, by vote of the council in a city and by vote of the board of selectmen in a town, may create a special unpaid committee to be known as a regional refuse disposal planning committee, consisting of 3 persons to be appointed by the board of selectmen in a town and by the mayor in a city.

SECTION 28. Said chapter 40 is hereby further amended by striking out section 44E, as so appearing, and inserting in place thereof the following section:-

Section 44E. The selectmen of each of the several towns, upon receipt of a recommendation that a regional refuse disposal district be established, shall vote on the question of accepting the plan. The mayors of the several cities, upon receipt of a recommendation that a regional refuse disposal district be established, shall submit the question of accepting the plan to their respective city councils within 60 days after receipt of the recommendation. If a majority of the members of each city council voting on the question and the board of selectmen in each town vote in the affirmative, the proposed regional refuse disposal district shall be deemed to be established in accordance with the terms of the proposed agreement.

SECTION 29. Section 44F of said chapter 40, as so appearing, is hereby amended by striking out, in lines 28 to 30, inclusive, the words “a majority of the voters present and voting on the matter at a town meeting called for the purpose of expressing such disapproval” and inserting in place thereof the following words:- the board of selectmen.

SECTION 30. Section 56 of said chapter 40, as so appearing, is hereby amended by striking out the first 2 sentences and inserting in place thereof the following 2 sentences:-

Every fifth year, the commissioner shall certify as to whether the board of assessors is assessing property at full and fair cash valuation. Once certified, a city or town may classify in the manner set out in this section for the year of certification and for the 4 years following said year of certification.

SECTION 31. Said section 56 of said chapter 40, as so appearing, is hereby further amended by striking out, in line 78, the word “triennial” and inserting in place thereof the following words:- 5-year.

SECTION 32. Section 57 of said chapter 40, as so appearing, is hereby amended by inserting after the word “annually”, in line 18, the following words:- , and may periodically,.

SECTION 33. Said section 57 of said chapter 40, as so appearing, is hereby further amended by striking out, in lines 23 to 24, inclusive, the words “for not less than a twelve month period”.

SECTION 34. Section 2 of chapter 40D of the General Laws, as appearing in the 2014 Official Edition, is hereby amended by striking out, in lines 8 to 9, inclusive, the words “a town at an annual meeting or a special meeting called for the purpose” and inserting in place thereof the following words:- by the board of selectmen, in a town.

SECTION 35. Said section 2 of said chapter 40D, as so appearing, is hereby further amended by striking out, in line 35, the words “at an annual or special town meeting” and inserting in place thereof the following words:- its board of selectmen.

SECTION 36. Subsection (d) of section 9 of chapter 40N of the General Laws, as appearing in the 2014 Official Edition, is hereby amended by adding the following paragraph:-

The commission may enter into an agreement with the municipality to provide collection services with respect to unpaid fees, rates, rents, assessments and other charges and, if so, the municipal collector or treasurer shall disburse the amounts collected as provided in the agreement, but not later than 30 days after collection.

SECTION 37. Said chapter 40N is hereby further amended by striking out section 27, as so appearing, and inserting in place thereof the following section:-

Section 27. This chapter may be accepted, in a city or town in the manner provided in section 4 of chapter 4, and in the case of an existing water and sewer commission established as an independent body politic and corporate pursuant to a special law, by its board of commissioners.

SECTION 38. Section 1 of chapter 40Q of the General Laws, as appearing in the 2014 Official Edition, is hereby amended by striking out the definition of “Adjustment factor”.

SECTION 39. Said section 1 of said chapter 40Q, as so appearing, is hereby further amended by striking out the definition of “Captured assessed value”.

SECTION 40. Said section 1 of said chapter 40Q, as so appearing, is hereby further amended by striking out the definition of “Inflation factor”.

SECTION 41. Said section 1 of said chapter 40Q, as so appearing, is hereby further amended by striking out the definition of “Invested revenue district development program” and inserting in place thereof the following definition:-

“Invested revenue district development program”, a statement which, in addition to the information required for a development program, shall also include: (i) estimates of tax revenues to be derived from the invested revenue district; (ii) a projection of the tax revenues to be derived from the invested revenue district in the absence of a development program; (iii) a statement as to whether the issuance of bonds contemplated pursuant to this chapter shall be general or special obligation bonds; (iv) the percentage of the tax increment to be applied to the development program and resulting tax increments in each year of the program; and (v) a statement of the estimated impact of tax increment financing on all taxing jurisdictions in which the district is located.

SECTION 42. Said section 1 of said chapter 40Q, as so appearing, is hereby further amended by striking out the definition of “Original assessed value” and inserting in place thereof the following definition:-

“Original assessed value”, the aggregate assessed value of the invested revenue district as of the base date.

SECTION 43. Said section 1 of said chapter 40Q, as so appearing, is hereby further amended by striking out the definition of “Tax increment” and inserting in place thereof the following definition:-

“Tax increment”, all annual increases in the municipality’s limit on total taxes assessed under subsection (f) of section 21C of chapter 59 that are attributable to parcels within the district for fiscal years with an assessment date later than the base date. The tax increment shall also include the part of increases in the limit on total taxes assessed allowed under said subsection (f) of said section 21C of said chapter 59 that are attributable to such increases pursuant to said subsection (f) of said section 21C of said chapter 59 in prior years that were part of the increment during those prior years. In any year that the limit on total taxes assessed pursuant to said section 21C of said chapter 59 is lower than the prior year’s limit on total taxes assessed, the tax increment shall be reduced in the same proportion as the limit on total taxes assessed.

SECTION 44. Said chapter 40Q is hereby further amended by striking out section 3, as so appearing, and inserting in place thereof the following section:-

Section 3. (a) The city or town may retain all or part of the tax increment of an invested revenue district for the purpose of financing the development program. When a development program for an invested revenue district is adopted, the city or town shall adopt a statement of the percentage of tax increment to be retained under the development program. The statement of percentage may establish a specific percentage or percentages or may describe a method or formula for determination of the percentage. The assessor shall certify the amount of the tax increment to the city or town each year.

(b) On or after the formation of an invested revenue district, the assessor of the city or town in which it is located shall, on request of the city or town, certify the original assessed value of the taxable property within the boundaries of the invested revenue district on the base date. Each year, after the formation of an invested revenue district, the assessor of the city or town shall certify the amount of the new growth adjustment to the levy limit of the city or town, as certified by the commissioner of revenue, that is attributable to parcels within the district.

(c) If a city or town has elected to retain all or a percentage of the retained tax increment pursuant to subsection (a), the city or town shall:

(1) establish a development program fund that consists of: (i) a development sinking fund account that is pledged to and charged with the payment of the interest and principal as the interest and principal fall due and the necessary charges of paying interest and principal on any notes, bonds or other evidences of indebtedness that were issued to fund or refund the costs of the development program fund; and (ii) a project cost account that is pledged to and charged with the payment of project costs as outlined in the financial plan and paid in a manner other than as described in subclause (i);

(2) set aside annually all tax increment revenues and deposit the revenues in the appropriate development program fund account in the following priority:

(i) to the development sinking fund account, an amount sufficient, together with estimated future revenues to be deposited to the account and earnings on that amount, to satisfy all annual debt service on bonds and notes issued pursuant to section 4 and the financial plan; and

(ii) to the project cost account, an amount sufficient, together with estimated future revenues to be deposited to the account and earnings on that amount, to satisfy all annual project costs to be paid from the account;

(3) be permitted to make transfers between development program fund accounts as required; provided, however, that the transfers shall not result in a balance in the development sinking fund account that is insufficient to cover the annual obligations of that account; and

(4) annually return to the general fund of the city or town any tax increment revenue in excess of the amounts estimated to be required to satisfy the obligations of the development sinking fund account.

(d) Notwithstanding any general or special law to the contrary, the requirement to reserve funds pursuant to subsection (c) shall terminate when sufficient amounts have been set aside to cover the full, anticipated liabilities of the development sinking fund account and the project cost account.

SECTION 45. Section 1B of chapter 41 of the General Laws, as so appearing, is hereby amended by inserting after the first sentence the following sentence:- For purposes of this section, the positions of town treasurer and collector of taxes, elected pursuant to section 1, may be combined into 1 position and become an appointed position in the manner provided in this section.

SECTION 46. Said section 1B of said chapter 41, as so appearing, is hereby further amended by striking out, in lines 11 and 12, the word “Title” each time it appears and inserting in place thereof, in each instance, the following word:- Title(s).

SECTION 47. Section 27 of said chapter 41 is hereby repealed.

SECTION 48. Section 30B of said chapter 41, as appearing in the 2014 Official Edition, is hereby amended by striking out, in line 3, the words “by vote of their legislative bodies” and inserting in place thereof the following words:- by vote of the city council with the approval of the mayor, in a city, and by vote of the board of selectmen, in a town.

SECTION 49. Section 37 of said chapter 41 is hereby repealed.

SECTION 50. Section 39B of said chapter 41 is hereby repealed.

SECTION 51. Section 52 of said chapter 41, as appearing in the 2014 Official Edition, is hereby amended, by inserting after the fourth sentence, the following 2 sentences:- The board of selectmen may designate any 1 of its members for the purpose of approving bills or payrolls under this section; provided, however, that the member shall make available to the board, at the first meeting following the approval of a bill or payroll, a record of the approval. The duties and responsibilities of the other members of the board of selectmen shall not be limited by this section.

SECTION 52. Section 56 of said chapter 41, as so appearing, is hereby amended by inserting after the first sentence the following 2 sentences:- For purposes of this section, the board of selectmen and any other board, committee or head of department consisting of more than 1 member authorized to expend money, may designate any 1 of its members to approve all bills, drafts, orders and payrolls; provided, however, that the member shall make available to the board, committee or other department head, at the first meeting following any approval, a record of approval. The duties and responsibilities of the other members of the board of selectmen shall not be limited by this section.

SECTION 53. Section 108B of said chapter 41, as so appearing, is hereby amended by striking out the third sentence.

SECTION 54. Section 111F of said chapter 41, as so appearing, is hereby amended by adding the following paragraph:-

Notwithstanding the provisions of this section, section 100 or any other general or special law to the contrary, any city, town or district that accepts this paragraph may establish and appropriate amounts to a special injury leave indemnity fund for payment of injury leave compensation or medical bills incurred under this section or said section 100, and may deposit into such fund any amounts received from insurance proceeds or restitution for injuries to firefighters or police officers. The money deposited in the special fund may be expended, with the approval of the chief executive officer of the municipality or district and without further appropriation, for paying expenses incurred under this section or said section 100, including, but not limited to, expenses associated with paying compensation other than salary to injured firefighters or police officers and providing replacement services for the injured firefighters or police officers, in lieu of or in addition to any amounts appropriated for the compensation of such replacements. Any balance in the fund shall carry over from year to year, unless specific amounts are released to the general fund by the chief executive officer of the municipality or district upon a finding that the amounts released are not immediately necessary for the purpose of the fund, and not required for expenses in the foreseeable future.

SECTION 55. Section 8 of chapter 43B, as appearing in the 2014 Official Edition, is hereby amended by striking out, in line 38, the words “clause (11) of.”

SECTION 56. Chapter 44 of the General Laws is hereby amended by striking out sections 6 and 6A, as so appearing, and inserting in place thereof the following 2 sections:-

Section 6. Cities and towns may, by a majority vote, incur debt for temporary loans for the payment of land damages or any proportion of the general expenses of altering a grade crossing which they are required primarily to pay, or any proportion of the expense of constructing a highway or installing traffic control devices and other devices appurtenant to the highway, in anticipation of payment or reimbursement by the commonwealth or county. A payment or reimbursement to the city or town shall be made if the payment or reimbursement is either (i) agreed upon by the commissioner of highways or county commissioners; or (ii) the sums allotted for the payments or reimbursements are certified as available by the commissioner of highways or county commissioners. If clauses (i) or (ii) are satisfied, the city or town may issue notes for a period not exceeding 2 years; provided, that when any money is repaid to the municipality, it shall be applied to the discharge of the loan. Notes issued under this section shall not be renewed or paid by the issue of new notes, except as provided in section 17.

Section 6A. If a city, town or district has been allotted a grant by the federal government, the commonwealth, or any agency or department of either, or by any body politic or public instrumentality of the commonwealth, or similar entity, for any purpose for which the city, town or district may incur debt that may be payable over a term of 5 years or longer, and is required primarily to pay that proportion of the expense for which an advance payment or reimbursement is to be received from these sources, the advance payment or reimbursement first having been agreed upon by the grantor of the funds, in order to provide the necessary funds to meet the expense for which the advance payment or reimbursement is to be made, the treasurer of the city may, with the approval of the official whose approval is required by the city charter in the borrowing of money, or the treasurer of the town may, with the approval of the board of selectmen, or the treasurer of the district may, with the approval of the prudential committee, if any, or otherwise with the approval of the commissioners, incur debt outside the debt limit and issue notes therefor for a period not exceeding 2 years from their dates, and may refund the same from time to time. No loan shall be refunded unless the auditor, in the case of a city, or the accountant, chief accounting officer in the case of a town or district which has such an officer or treasurer certifies in a writing filed in the office of the treasurer that at the time such loan is refunded, the city, town or district remains entitled to receive the advance payment or reimbursement in an amount at least equal to the amount of the refunding loan. The writing shall be a public record open to inspection. The proceeds of the advance payment or reimbursement shall be applied to the discharge of the loan, without further appropriation. In the event the city, town or district shall no longer be entitled to receive advance payment or reimbursement in an amount sufficient to pay all or any portion of a loan issued under this section at the time such loan matures, the loan shall be paid from revenue funds of the city, town or district if it can no longer be refunded under this section. A payment made by a city, town or district from the revenue funds shall be reported to the assessors by the auditor or accountant of the city, town or district, or other officer having similar duties, or by the treasurer where an auditor, accountant or officer with similar duties is not available. The assessors shall include the amount reported in the determination of the next annual tax rate unless the city, town or district has otherwise made provision therefor. The provisions of chapter 74 of the acts of 1945 shall not apply to borrowing under this section.

SECTION 57. Said chapter 44 is hereby amended by striking out sections 7 and 8, as so appearing, and inserting in place thereof the following 2 sections:-

Section 7. Cities and towns may incur debt by a 2/3 vote within the limit of indebtedness prescribed in section 10, for the following purposes and payable within the period specified which is not to exceed 30 years or, except for paragraphs (2), (3), (6) and (7), within the period determined by the director to be the maximum useful life of the public work, improvement or asset being financed under guidelines issued under section 38:

(1) For the acquisition of interests in land or the acquisition of assets, or for the following projects: the landscaping, alteration, remediation, rehabilitation or improvement of public land; the dredging, improvement, restoration, preservation or remediation of public waterways, lakes or ponds; the construction, reconstruction, rehabilitation, improvement, alteration, remodeling, enlargement, demolition, removal or extraordinary repair of public buildings, facilities, assets, works or infrastructure, including: (i) the cost of original equipment and furnishings for the buildings, facilities, assets, works or infrastructure; (ii) damages under chapter 79 resulting from any such acquisition or project; and (iii) the cost of engineering, architectural or other services for feasibility studies, plans or specifications as part of any acquisition or project; provided, however, that the interest in land, asset acquired or project shall have a useful life of at least 5 years; and provided further, that the period of such borrowing shall not exceed the useful life of the interest in land, asset acquired or project.

(2) For a revolving loan fund established under section 53E ¾ to assist in the development of renewable energy and energy conservation projects in privately-held buildings, property or facilities within the city or town, 20 years.

(3) For the payment of final judgments, 1 year or for a longer period of time approved by a majority of the members of the municipal finance oversight board after taking into consideration the ability of the city, town or district to provide other essential public services and pay, when due, the principal and interest on its debts and such other factors as the board may determine are necessary or advisable.

(4) In the city of Boston, for the original construction, or the extension or widening, with permanent pavement of lasting character conforming to specifications approved by the Massachusetts Department of Transportation established under chapter 6C and under the direction of the board of park commissioners of the city of Boston, of ways, other than public ways, within or bounding on or connecting with any public park in the city of Boston, including land damages and the cost of pavement and sidewalks laid at the time of the construction, or for the construction of ways with stone, block, brick, cement concrete, bituminous concrete, bituminous macadam or other permanent pavement of similar lasting character under specifications approved by the Department of Transportation, 10 years.

(5) For the cost of repairs to private ways open to the public under section 6N of chapter 40, 5 years.

(6) For the payment of charges incurred under contracts authorized by section 4D of chapter 40, but only for those contracts for purposes comparable to the purposes for which loans may be authorized under this section. Each authorized issue shall constitute a separate loan, and the loans shall be subject to the conditions of the applicable clauses of this section.

(7) For the cost of feasibility studies or engineering or architectural services for plans and specifications for a proposed project for which a city, town or district is authorized to borrow, 5 years if issued before any other debt relating to the project is authorized; otherwise the period for the debt relating to the project.

(8) For energy audits as defined in section 3 of chapter 25A, if authorized separately from debt for energy conservation or alternative energy projects, 5 years.

(9) For the development, design, purchase and installation of computer hardware or software and computer assisted integrated financial management and accounting systems, 10 years.

(10) For the cost of cleaning up or preventing pollution caused by existing or closed municipal facilities not referenced in clause (20) of section 8, including cleanup or prevention activities taken pursuant to chapter 21E or chapter 21H, 10 years; provided, however, that no indebtedness shall be incurred under this paragraph until plans relating to the project have been submitted to and approved by the department of environmental protection.

(11) For any other public work, improvement or asset with a maximum useful life of at least 5 years and not otherwise specified in this section, 5 years.

Section 8. Cities and towns may incur debt, by a 2/3 vote, outside the limit of indebtedness prescribed in section 10, for the following purposes and payable within the periods specified or, except with respect to paragraphs (1), (2), (3A), (9) and (18), within such longer period not to exceed 30 years determined by the director to be the maximum useful life of the public work, improvement or asset being financed under any guidelines issued under section 38:

(1) For temporary loans under sections 4, 6, 6A and 17, the periods authorized by those sections.

(2) For maintaining, distributing and providing food, other common necessaries of life and temporary shelter for their inhabitants upon the occasions and in the manner set forth in section 19 of chapter 40, 2 years.

(3) For establishing or purchasing a system for supplying a city, town, or district and its inhabitants with water; for taking or purchasing water sources, either from public land or private sources or water or flowage rights; for the purpose of a public water supply; or for taking or purchasing land for the protection of a water system, 30 years.

(3A) For conducting groundwater inventory and analysis of the community water supply, including pump tests and quality tests relating to the development of using said groundwater as an additional source or a new source of water supply for any city, town or district, 10 years.

(4) For the construction or enlargement of reservoirs and the construction of filter beds; for the construction or reconstruction or making extraordinary repairs to standpipes, buildings for pumping stations including original pumping station equipment, and buildings for water treatment, including original equipment; and for the acquisition of land or any interest in land necessary in connection with the purposes included in this paragraph, 30 years.

(4A) For remodeling, reconstructing or making extraordinary repairs to reservoirs and filter beds, 30 years; provided, however, that no indebtedness shall be incurred under this paragraph until plans relating to the project have been submitted to the department of environmental protection and the department has approved the plans.

(5) For constructing or reconstructing, laying or relaying aqueducts or water mains or for the extension of water mains, or for lining or relining these water mains, and for the development or construction of additional well fields and for wells, 40 years.

(6) For the purchase and installation of water meters, 10 years.

(7) For the payment of the city, town or district share of the cost to increase the storage capacity of any reservoir, including land acquisition, constructed by the water resources commission for flood prevention or water resource use, 20 years.

(7A) For the purchase, replacement or rehabilitation of water department equipment, 10 years.

(8) For establishing, purchasing, extending, or enlarging a municipally-owned gas or electric lighting plant, community antenna television system or telecommunications system, 20 years.

(8A) For remodeling, reconstructing, or making extraordinary repairs to a municipally-owned gas or electric lighting plant, community antenna television system, or telecommunications system, when approved by a majority of the members of the municipal finance oversight board for a number of years not exceeding 10 years which the board shall fix. Each city or town seeking approval by the board of a loan under this clause shall submit to the board all plans and other information considered by the board to be necessary for a determination of the probable extended use of a plant, community television antenna system or telecommunications system likely to result from the remodeling, reconstruction, or repair. Special consideration of the determination shall be given when considering approval of a requested loan together with its terms under this paragraph. .

(9) For emergency appropriations that are approved by the director, not more than 2 years or such longer period not to exceed 10 years as determined by the director after taking into consideration (i) the ability of the city, town or district to provide other essential public services and pay, when due, the principal and interest on its debts; (ii) the amount of federal and state payments likely to be received for the purpose of the appropriations; and (iii) such other factors as the director may deem necessary or advisable; provided, however, that for the purposes of this paragraph, “emergency” shall mean a sudden, unavoidable event or series of events which could not reasonably have been foreseen or anticipated at the time of submission of the annual budget for approval; provided, further, that emergency shall not include the funding of collective bargaining agreements or items that were previously disapproved by the appropriating authority for the fiscal year in which the borrowing is sought; and provided, further, that for the purposes of this paragraph, debt may be authorized by the treasurer of the city, town or district, with the approval of the chief executive officer in a city or town, or the prudential committee, if any, or by the commissioners in a district.

(9A) For emergency appropriations approved by a majority of the members of the municipal finance oversight board, up to the period fixed by law for the debt as determined by the board; provided, however, that this paragraph shall apply only to appropriations for capital purposes including, but not limited to, the acquisition, construction, reconstruction or repair of any public building, work, improvement or asset, and upon a demonstration by the city, town or district that the process for authorizing debt in the manner otherwise provided by law imposes an undue hardship on its ability to respond to the emergency; provided, further, that for purposes of this paragraph, “emergency” shall mean a sudden, unavoidable event or series of events which could not reasonably have been foreseen or anticipated at the time of submission of the annual budget for approval; and provided, further, that for the purposes of this paragraph, debt may be authorized by the treasurer of the city, town or district, with the approval of the chief executive officer in a city or town, or the prudential committee, if any, or by the commissioners in a district.

(10) For acquiring land or constructing buildings or other structures, including the cost of original equipment, as memorials to members of the army, navy, marine corps, coast guard, or air force, 20 years. The designation of a memorial shall not be changed except after a public hearing convened by the board of selectmen or by the city council of the municipality where the memorial is located. The clerk of the town or city shall provide notice of the time and place of the hearing not less than 30 days before the hearing by publication in a newspaper of general circulation in the city or town, if any, or by publication in a newspaper of general circulation in the county in which the municipality lies. The cost of publishing the notice shall be paid for by the proponents of changing the designation. The proponents of changing the designation shall also provide notice by registered mail to the veterans’ organizations in the town or city not less than 30 days before the hearing.

(11) For acquiring street railway or other transportation property under sections 143 to 158, inclusive, of chapter 161; operating street railway or other transportation; or contributing toward the sums expended or to be expended by a transportation area for capital purposes, 10 years.

(12) For the acquisition, construction, establishment, enlargement, improvement or protection of public airports, including the acquisition of land, 10 years. The proceeds of indebtedness incurred under this paragraph may be expended for the acquisition, construction, establishment, enlargement, improvement or protection of an airport, including the acquisition of land, jointly by 2 or more municipalities.

(13) For the financing of a program of eradication of Dutch elm disease, including all disbursements on account of which reimbursement is authorized or may be authorized by the commonwealth, county, any city or town, or by any manner of assessment or charges, pursuant to and consistent with chapter 132, 5 years.

(14) For the construction of sewers, sewerage systems and sewage treatment and disposal facilities, or for the lump sum payment of the cost of tie-in to such services in a contiguous city or town, for a period not exceeding 30 years; provided, however, that either: (i) the city or town has an enterprise or special revenue fund for sewer services, and that the accountant, auditor or other officer having similar duties in the city or town shall have certified to the treasurer that rates and charges have been set at a sufficient level to cover the estimated operating expenses and debt service related to the fund; or (ii) the issuance of the debt is approved by a majority of the members of the municipal finance oversight board.

(15) For the construction of municipal golf courses, including the acquisition of land, the construction of buildings, and the cost of original equipment and furnishings, 20 years.

(16) For the payment of charges incurred under contracts authorized by section 4D of chapter 40, but only for those contracts executed for purposes comparable to the purposes for which loans may be authorized under this section. Each authorized loan shall constitute a separate loan, and the loans shall be subject to the conditions of the applicable clauses of this section.

(17) For the construction of a regional incinerator for the purpose of disposing solid waste, refuse and garbage by 2 or more communities, 20 years.

(18) For the lending or granting of money to industrial development financing authorities and economic development and industrial corporations, with the approval of the Massachusetts office of business development and the director of housing and community development, 20 years.

(19) For the purposes of implementing a project financed in whole or in part by the Farmers Home Administration of the United States Department of Agriculture under 7 U.S.C. chapter 50, up to 40 years. Regional school districts established under any general or special law shall be authorized to incur debt for the purposes and within the limitations described in this paragraph.

(20) For the cost of cleaning up or preventing pollution caused by existing or closed landfills or other solid waste disposal facilities, including clean up or prevention activities taken pursuant to chapter 21E or chapter 21H, 30 years; provided, however, that no indebtedness shall be incurred under this paragraph until plans relating to the project have been submitted to the department of environmental protection and the department has approved the plans.

(21) For the construction of incinerators, refuse transfer facilities, recycling facilities, composting facilities, resource recovery facilities or other solid waste disposal facilities, other than landfills; for the purpose of disposing of waste, refuse and garbage, 25 years; provided, however, that no indebtedness shall be incurred under this paragraph until plans relating to the project have been submitted to the department of environmental protection and the department has approved the plans.

(22) For remodeling, reconstructing or making extraordinary repairs to incinerators, refuse transfer facilities, recycling facilities, resource recovery facilities or other solid waste disposal facilities, other than landfills, owned by the city, town or district, and used for the purpose of disposing of waste, refuse and garbage, 10 years; provided, however, that no indebtedness shall be incurred under this paragraph until plans relating to the project have been submitted to the department of environmental protection and the department has approved the plans.

(23) For the purpose of closing out a landfill area, opening a new landfill area or making improvements to an existing landfill area, 25 years; provided, however, that no indebtedness shall be incurred under this paragraph until plans relating to the project have been submitted to the department of environmental protection and the department has approved the plans.

(24) For the acquisition of a dam or the removal, repair, reconstruction and improvements to a dam owned by a municipality as may be necessary to maintain, repair or improve the dam, 40 years; provided, however, that this paragraph shall include dams as defined in section 44 of chapter 253 acquired by gift, purchase, eminent domain under chapter 79 or otherwise that are located within a municipality, including any real property appurtenant to the dam if the dam and any appurtenant real property is not at the time of the acquisition owned or held in trust by the commonwealth.

SECTION 58. Section 9 of said chapter 44, as so appearing, is hereby amended by striking out, in lines 7 to 8, inclusive, the words “clause (3), (4), (4A), (5), (6), (7), or (7A)” and inserting in place thereof the following words:- paragraph (3), (4), (4A), (5) or (6).

SECTION 59. Section 17 of said chapter 44, as so appearing, is hereby amended by striking out the first paragraph and inserting in place thereof the following paragraph:-

If a city, town or district votes to issue bonds, notes or certificates of indebtedness under this chapter, the officers authorized to issue the same may, in the name of the city, town or district, make a temporary loan for a period of not more than 2 years in anticipation of the money to be derived from the sale of the bonds, notes or certificates, and may issue the notes. A city, town or district may refund, by the issue of other notes, a temporary loan issued under the authority of the first sentence; provided, however, that the period from the date of issue of the original loan to the date of maturity of the refunding loan shall not exceed 2 years, unless the temporary loan is paid in part from revenue funds of the city, town or district as provided by this section, in which case the period from the date of issue of the original loan to the date of maturity of the refunding loan shall not exceed 10 years. A temporary loan refunded under this section shall be paid in part from revenue funds of the city, town or district at or before the maturity date of any such refunding loan that is issued to mature more than 2 years, but not more than 3 years, from the date of issue of the original loan. A like payment from revenue funds shall be made at or before the maturity date of any refunding loan that is issued to mature more than 3 years, but not more than 4 years, from the date of issue of the original loan and again at or before the maturity date of any refunding loan that is issued to mature more than 4 years but not more than 5 years from the date of issue of the original loan; more than 5 years but not more than 6 year from the date of issue of the original loans; more than 6 years but not more than 7 years from the date of issue of the original loan; more than 7 years but not more than 8 years from the date of issue of the original loan; more than 8 years but not more than 9 years from the date of the original loan, and again at or before the maturity date of any such refunding loan that is issued to mature more than 9 years from the date of issue of the original loan. Each payment from revenue funds shall be at least equal to the minimum annual payment which would have been required if the temporary loan had been converted to a serial loan prior to its first refunding that required a payment from revenue funds under this section, and the authorized amount of the serial loan shall be reduced by the aggregate amount of the payments. Each payment made by a city, town or district as provided in the preceding sentence shall be reported by the auditor or accountant of the city or town or other officer having similar duties, or by the treasurer if there be no such officer, to the assessors. The assessors shall include the amount reported in the determination of the next annual tax rate, unless the city, town or district has otherwise made provision therefor. The amount of a payment from revenue funds made by a regional school district or regional refuse disposal district under this section shall be included in the next annual district operating and maintenance budget, unless the regional district committee has otherwise made provision therefor. The time within which a serial loan shall be due and payable shall not be extended by reason of the making of a temporary loan beyond the time fixed by law. If a balance remains in the proceeds of a temporary loan issued in anticipation of a serial loan at the time when the serial loan is issued, said balance may be applied to the payment of the temporary loan.

SECTION 60. Section 19 of said chapter 44, as so appearing, is hereby amended by adding the following paragraph:-

Notwithstanding any general or special law to the contrary, the final payment on account of any bonds issued by a city, town or district may be made not later than the end of the fiscal year in which such bonds would otherwise have been payable under this chapter, or any other statutory authority under which the issuance of any such bonds was otherwise authorized.

SECTION 61. Said chapter 44 is hereby further amended by striking out section 20, as so appearing, and inserting in place thereof the following section:-

Section 20. The proceeds of any sale of bonds or notes shall be used only for the purposes specified in the authorization of the loan; provided, however, that such proceeds may also be used for costs of preparing, issuing and marketing the bonds or notes, except as otherwise authorized by this section. If a balance remains after the completion of the project for which the loan was authorized, the balance may at any time be appropriated by a city, town or district for any purposes for which a loan may be incurred for an equal or longer period of time than that for which the original loan, including temporary debt, was issued. Any balance not in excess of $50,000 may be applied, with the approval of the chief executive officer, for the payment of indebtedness. If a loan has been issued for a specified purpose but the project for which the loan was authorized has not been completed and no liability remains outstanding and unpaid on account thereof, a city, by a 2/3 vote of all of the members of the city council, or a town or district, by a two-thirds vote of the voters present and voting thereon at an annual town or district meeting, may vote to abandon or discontinue the project and the unexpended proceeds of the loan may be appropriated for any purpose for which a loan may be authorized for an equal or longer period of time than that for which the original loan, including temporary debt, was issued. Any premium received upon the sale of the bonds or notes, less the cost of preparing, issuing and marketing them, and any accrued interest received upon the delivery of the bonds or notes shall be: (i) applied, if so provided in the loan authorization, to the costs of the project being financed by the bonds or notes and to reduce the amount authorized to be borrowed for the project by like amount; or (ii) appropriated for a project for which the city, town or district has authorized a borrowing, or may authorize a borrowing, for an equal or longer period of time than the original loan, including any temporary debt, was issued, thereby reducing the amount of any bonds or notes authorized to be issued for the project by like amount. Notwithstanding this section, no appropriation from a loan or balance thereof shall be made that would increase the amount available from borrowed money for any purpose to an amount in excess of any limit imposed by general law or special act for that purpose. Additions to the levy limit for a debt exclusion are restricted to the true interest cost incurred to finance the excluded project.

SECTION 62. Said chapter 44 is hereby further amended by striking out section 21A, as so appearing, and inserting in place thereof the following section:-

Section 21A. The city council of a city, the board of selectmen of a town and the prudential committee, if any, otherwise, the commissioners of a district, may authorize and provide for the issuance of refunding bonds or notes of the city, town or district for the purpose of paying or refunding all or any designated part of an issue of bonds or notes then outstanding, including the amount of any redemption premium on the notes; provided, however, that no such refunding bonds or notes shall be payable over a period longer than the period during which the original bonds or notes, when refunded, must be paid pursuant to law. Notwithstanding any provision of any general or special law, city charter, city ordinance, city council rule or city council order to the contrary, any vote of the city council of a city authorizing and providing for the issuance of refunding bonds or notes of the city may be introduced and given final passage at 1 meeting of the city council. The meeting where the vote is to be taken shall be subject to sections 18 to 25, inclusive, of chapter 30A but shall not be subject to additional publication requirements that may be required by law. The vote shall not be subject to any referendum provision and shall be effective upon passage. The first annual payment of principal on account of an issue of refunding bonds or notes shall not be later than the last day of the fiscal year in which any of the bonds or notes being refunded would otherwise have been payable and the annual payments following the first payment shall be made as required by section 19; provided, however, that any annual payment earlier than the date on which the first annual payment is required to be made, may be in any amount. The issuance of refunding bonds or notes shall be governed by the applicable provisions of this chapter except as otherwise provided in this section. Refunding bonds or notes issued under this section shall be subject to the same limit of indebtedness, if any, as the bonds or notes refunded by them; provided, however, that upon the issuance of such refunding bonds or notes, the bonds or notes refunded shall no longer be counted in determining any limit of indebtedness of the city, town or district under this chapter or any other applicable provision of law. If the refunding bonds or notes are issued prior to the maturity or redemption date of the original bonds or notes refunded, an amount of the proceeds of the refunding bonds or notes and other money then available or which may become available to the city, town or district, including any income to be derived from the investment of proceeds sufficient to pay or provide for the payment of the principal, redemption premium and interest on the bonds or notes so refunded on the date fixed for their payment or redemption, shall be held in a separate fund and in trust solely for the payment of such principal, redemption premium and interest. The funds so held may be invested under section 55 and the income derived from such investment may be expended by the treasurer to pay the principal, redemption premium, if any, and interest on the bonds or notes refunded until they are paid or redeemed. Notwithstanding any limitations on the maturity of investments under section 55, an investment may have a maturity not later than the date fixed for the payment or redemption of the bonds or notes refunded.

The present value of the principal and interest payments due on refunding bonds issued under this section shall not exceed the present value of the principal and interest payments to be paid on the bonds to be refunded, except as otherwise provided in this section. The city, town, or regional school district shall notify the department of education in the event that bonds or notes issued for an approved school project under chapter 645 of the acts of 1948 are refunded under this section and the amount of the state construction grant payable to the city, town, or regional school district shall not be affected by any increase in the amount of interest payable on the refunding bonds or notes, but shall be affected by any decrease in the amount of interest payable on the refunding bonds or notes for school building projects approved after July 1, 1995. Upon receipt of notification from a city, town or regional school district of a decrease in the amount of interest payable related to such projects, the department of education shall recalculate the amount of the state construction grant that is payable to such city, town or regional school district.

If the mayor or city manager in a city, the board of selectmen of a town or the prudential committee of a district determines that the issuance of refunding bonds is reasonable and necessary in order to maintain the tax-exempt status of outstanding bonds or notes of the city, town or district, the official, board or committee may authorize refunding bonds for that purpose, even if the present value of the principal and interest payments due on the refunding bonds exceeds the present value of the principal and interest payments otherwise payable on the bonds to be refunded.

SECTION 63. Said chapter 44 is hereby further amended by inserting after section 21B the following section:-

Section 21C. A city, town or district may by a 2/3 vote of its legislative body, and if recommended by its chief executive officer, may authorize any department of the city, town or district to enter into a lease purchase financing agreement to acquire equipment or improve a capital asset that may be financed by the issuance of debt under this chapter or otherwise authorized by law, for a term up to the useful life of the property to be procured as determined by its chief executive officer. Any lease purchase financing agreement under this section shall be considered a binding obligation of the city, town or district as if it were a debt authorization under this chapter, provided an appropriation available for the purpose has been made in the first fiscal year in which the lease becomes effective. Any city, town or district that follows the procedure in this section with respect to entering into a lease purchase financing agreement for the procurement of any personal property for the governmental entity, may refinance the purchase with the issuance of refunding bonds under section 21A to pay the balance of the lease obligation.

SECTION 64. Section 25 of said chapter 44 is hereby repealed.

SECTION 65. Section 31 of said chapter 44, as appearing in the 2014 Official Edition, is hereby amended by inserting after the word “only”, in line 10, the following words:- upon a declaration by the governor of a state of emergency with respect to the disaster or.

SECTION 66. Said section 31 of said chapter 44, as so appearing, is hereby further amended by striking out the third sentence and inserting in place thereof the following sentence:- Payments of final judgments, awards or payments ordered or approved by a state or federal court or adjudicatory agency may, upon certification by the city solicitor or town counsel that no appeal can or will be taken and as required by municipal charter, ordinance or by-law, be made from any available funds in the treasury, and the payments so made shall be reported by the auditor or accountant or other officer having similar duties, or by the treasurer if there be no such officer, to the assessors, who shall include the amount so reported in the aggregate appropriations assessed in the determination of the next subsequent annual tax rate, unless the city or town has otherwise made provision therefor.

SECTION 67. Said section 31 of said chapter 44, as so appearing, is hereby further amended by inserting after the word “selectmen”, in line 38, the following words:- , and the district counsel in place of the city solicitor or town counsel.

SECTION 68. Section 31D of said chapter 44, as so appearing, is hereby amended by striking out, in lines 4 to 8, inclusive, the words “town manager and the finance or advisory committee in a town having a town manager, by the selectmen and the finance or advisory committee in any other town, by the city manager and the city council in a city having a city manager or by the mayor and city council in any other city” and inserting in place thereof the following words:- chief administrative officer.

SECTION 69. Subsection (a) of section 33B of said chapter 44, as so appearing, is hereby amended by striking out the second sentence and inserting in place thereof the following sentence:- In addition, the city council may, by majority vote and on recommendation of the mayor, transfer any amount appropriated within the last 2 months of any fiscal year, or during the first 15 days of the new fiscal year, and apply the amount to any other appropriation made during the previous fiscal year, other than for the use of a municipal light department or a school department.

SECTION 70. Subsection (b) of said section 33B of said chapter 44, as so appearing, is hereby amended by striking out the second sentence and inserting in place thereof the following sentence:- Alternatively, the selectmen, with the concurrence of the finance committee or other entity established under section 16 of chapter 39, may transfer within the last 2 months of any fiscal year, or during the first 15 days of the new fiscal year to apply to the previous fiscal year, any amount appropriated other than for the use of a municipal light department or a school department to any other appropriation.

SECTION 71. Said chapter 44 is hereby amended by striking out section 35, as so appearing, and inserting in place thereof the following section:-

Section 35. Cities, towns, districts and regional school districts shall conduct periodic audits of their accounts, according to standards established by the director under section 38, and shall engage a professional auditing firm or other independent accountant as may be necessary or appropriate for such an audit. The chief executive officer of a city or town, the prudential committee, if any, or the commissioners of a district or the regional district school committee may also cause an audit to be performed when, in their opinion, the condition of the accounts makes such an audit necessary and useful.

Notwithstanding any general or special law that provides for the director to cause an annual or periodic audit of a regional or governmental unit created within 1 or more cities or towns to provide public services or conveniences, that governmental unit shall be considered a district for purposes of conducting a periodic audit under this section and sections 38 to 42, inclusive. Upon the completion of each audit, a copy shall be sent to the chief executive officer of each city or town that is a member of the governmental unit. The cost of the audit shall be a current expense of the governmental unit and shall be apportioned among the several cities and towns that are members of the unit in the same manner as other such expenses.

SECTION 72. Sections 36 and 37 of said chapter 44 are hereby repealed.

SECTION 73. Said chapter 44 is hereby further amended by striking out sections 38 to 42, inclusive, as appearing in the 2014 Official Edition, and inserting in place thereof the following 5 sections:-

Section 38. The director shall make, and from time to time revise, reasonable rules, regulations and guidelines, as may be necessary to establish minimum standards and methods of municipal and district accounting systems as the director determines are most effective in securing uniformity of classification in the accounts of cities, towns and districts. The accounting classifications, so far as the classifications pertain to municipal or regional school committees, shall be subject to the advice and approval of the commissioner of elementary and secondary education. The specific areas to which the minimum standards set by the director may relate shall include, but shall not be limited to: the administration of all laws regarding city, town or district revenues, expenditures and debt, including the maximum useful life of projects, improvements or assets being financed with debt; the systematic accounting of financial transactions; the adequacy of financial records; and the frequency and content of audits.

The director may, upon request or the director’s own initiative, give an opinion to a city, town or district auditor, accountant or other officer having similar duties, collector, treasurer or other board or other officer, upon a question arising under a statute relating to accounting for revenues and expenditures and issuance of debt. The director may visit a city, town or district, inspect the work of its auditor, accountant or other officer having similar duties, collector, treasurer or other officer having charge of financial accounts or records and require that person provide any information considered necessary regarding the procedures used in keeping the accounts or records, including access to all necessary papers, vouchers, books, records and data. The director may require a city, town or district official to work to produce uniformity of accounting systems and standards throughout the commonwealth.

Section 39. Upon the completion of an audit under section 35, the firm or person selected by the city, town or district to conduct the audit shall render a report to the chief executive officer of the city or town or other board or officer required by charter or the prudential committee or commissioners of the district, embodying the results of the findings, with any suggestions considered advisable for the proper administration of the finances of the city, town or district. A copy of the audit report shall be furnished to the director.

Section 40. For the purpose of conducting audits of the accounts of all cities and towns annually and of the accounts of each district and regional school district biennially or annually as determined by the prudential committee, if any, otherwise the commissioners or the regional district school committee, the firm or person engaged to conduct such audits shall have access to necessary papers, books and records for the purposes of the audit. Accounts subject to audit by town auditors under section 53 of chapter 41 shall be subject to audit under this section and the trustees of property, the principal or income of which, in whole or in part, was bequeathed or given in trust for public uses for the benefit of the city or town or any part thereof or for the benefit of the inhabitants of the city or town or any part thereof, shall give a firm or person engaged to conduct such audits access to their accounts, funds, securities and evidences of property for the purposes of the audit. Upon the completion of each audit under this section, a report shall be made to the mayor and city council in a city, the board of selectmen in a town, the prudential committee and commissioners in a district and the regional district school committee in a regional school district. A copy of the audit report shall be furnished to the city, town or district clerk, who shall cause the audit report or a summary of its essential features to be published at the expense of the city, town or district. A copy of the audit report shall be furnished to the director. If embezzlement or other criminal activity is suspected as a result of audit findings, the city, town or district officials shall bring the relevant information to the attention of the district attorney and attorney general and give assistance to any investigation instituted in response.

A regional school district may satisfy the requirements of the Single Audit Act of 1984, 31 U.S.C. 7502, by causing audits of its records to be made annually or biennially by an independent auditor to be selected by the regional school district. The audits shall be made in accordance with federal government auditing standards.

Section 41. Whenever it appears to the director that a city, town or district has failed to meet the minimum standards and methods of municipal and district accounting prescribed under section 38 or to provide the information required under section 43 or another law, the director shall notify the city, town or district of the actions necessary to ensure compliance or to provide the required information. The notice shall contain a statement that failure to comply may result in the director taking action to ensure compliance, including contracting for services necessary or appropriate to comply. If a city or town fails, within a reasonable time, to comply with the requirements of the director and continues to fail to comply, the director may contract on behalf of the city or town for any professional or technical services necessary to meet the standards or obtain the necessary information. The costs of the services shall be incurred by the commonwealth and payment shall be deducted by the state treasurer, pursuant to section 20A of chapter 58, from any amount distributable or payable by the commonwealth to that city or town.

Section 42. Whenever a city, town or district causes an audit of its accounts or the accounts of separate departments to be made by a firm or person of its own selection, the city, town or district clerk shall immediately, upon the employment of that firm or person, file the name and address with the director and the firm or person shall, not later than 10 days after making the report of the audit and recommendations to the city, town or district, file a certified copy of the report with the director.

SECTION 74. Said chapter 44 is hereby further amended by striking out sections 43 and 44, as so appearing, and inserting in place thereof the following 2 sections:-

Section 43. The director shall annually require the auditor or other accounting officer of a city and town to submit: (i) schedules to provide for uniform returns giving detailed statements of all receipts classified by sources and all payments classified by objects for its last fiscal year; (ii) a statement of the city or town’s public debt showing the purpose for which each item of the debt was created and the provision made for the payment of such debt; and (iii) a statement of assets and liabilities at the close of the fiscal year. The director may prescribe standard forms intended to promote the systematic accounting of financial transactions and the publication of the financial transactions in the city and town reports. The director shall collect from the proper local authorities other information pertaining to municipal affairs that, in the director’s judgment, may be of public interest. Auditors, accounting officers and other officials and custodians of public money of a city or town shall properly complete and promptly return all schedules required to the director. If a city or town fails to furnish the information to be collected under this section not later than 60 days after a request has been made by the director, then the director may obtain the information in accordance with section 41.

Section 44. The commissioner of revenue may obtain and compile statistics about the financial affairs of a city or town and other information of public interest pertaining to municipal affairs. The statistics and other information the commissioner deems relevant may be published and distributed through means and methods the commissioner shall choose. The commissioner may also publish, at intervals considered advisable, the director’s bulletins or special reports on municipal affairs.

SECTION 75. Section 46 of said chapter 44 is hereby repealed.

SECTION 76. Said chapter 44 is hereby further amended by striking out section 46A, as appearing in the 2014 Official Edition, and inserting in place thereof the following section:-

Section 46A. The director may, if conditions appear to the director to warrant it, review the accounts and financial transactions and affairs of a city or town or of a department, board, commission or officer of a city or town. To conduct the review, the director may visit a city, town or district office and require information the director considers necessary. Upon the completion of a review, the director may publish a summary of its essential features. A municipal officer or employee or a member of a municipal department, board or commission whose accounts or transactions are being reviewed under this section, shall afford to the director such assistance as the director may require. Refusal or neglect by such a municipal officer, employee or member to afford such assistance shall be punished by a fine of not more than $500 or by imprisonment for not more than 1 year or by both such fine and imprisonment.

SECTION 77. Section 53 of said chapter 44, as so appearing, is hereby amended by striking out clauses (2) and (3) and inserting in place thereof the following 2 clauses:-

(2) sums not in excess of $150,000 recovered under the terms of a fire or physical damage insurance policy or received in restitution for damage done to property of the city, town or district may, with the approval of the chief executive officer, be used by the officer or department having control of the property of the city, town or district for the restoration or replacement of that property without specific appropriation during the fiscal year in which the city, town or district received that money or 120 days after such receipt, whichever is later and (3) sums recovered from pupils in the public schools for loss of or damage to school books, materials, electronic devices or other learning aids provided by the school committee, or paid by pupils for materials used in the industrial arts projects, may be used by the school committee for the restoration or replacement of those books or materials without specific appropriation.

SECTION 78. Section 53A of said chapter 44, as so appearing, is hereby amended by inserting after the first sentence the following 2 sentences:-

In the case of grants from the federal government or from the commonwealth, a county or municipality or agency or instrumentality thereof, the officer or department may, upon receipt of an agreement from the grantor to provide advance payment or reimbursement to the city, town or district, spend the amount of the advance payment or the amount to be reimbursed for the purposes of the grant, subject to the approvals required by this section. Any advance payment or reimbursement shall be applied to finance the grant expenditures; provided, however, that any expenditures outstanding at the close of the fiscal year after the fiscal year in which the grantor approved the agreement shall be reported by the auditor or accountant of the city, town or district or other officer having similar duties, or by the treasurer if there is no such officer, to the assessors, who shall include the amount so reported in the determination of the next annual tax rate, unless the city, town or district has otherwise made provision for the advance payment.

SECTION 79. Said chapter 44 is hereby further amended by striking out section 53E½, as so appearing, and inserting in place thereof the following section:-

Section 53E½. Notwithstanding section 53, a city or town may authorize by by-law or ordinance the use of 1 or more revolving funds by 1 or more municipal agency, board, department or office, which shall be accounted for separately from all other monies in the city or town and to which shall be credited fees, charges or other receipts from the departmental programs or activities supported by the revolving fund. Subject to this section, expenditures may be made from a revolving fund without further appropriation; provided, however, that expenditures shall not be made or liabilities incurred from any revolving fund in excess of the balance of the fund nor in excess of the total authorized expenditures from the fund, nor shall any expenditures be made unless approved in accordance with sections 41, 42, 52 and 56 of chapter 41.

Interest earned on a revolving fund balance shall be treated as general fund revenue of the city or town. A revolving fund shall not be established under this section for receipts of a municipal water or sewer department, a municipal hospital, a cable television access service or facility or for receipts reserved by law or as authorized by law for expenditure for a particular purpose. Revolving fund expenditures shall not be made to pay wages or salaries for full-time employees unless the revolving fund is also charged for the costs of fringe benefits associated with the wages or salaries so paid; provided, however, that such prohibition shall not apply to wages or salaries paid to full-time or part-time employees who are employed as drivers providing transportation for public school students; provided further, that only that portion of a revolving fund which is attributable to transportation fees may be used to pay the wages or salaries of those employees who are employed as drivers providing transportation for public school students; and provided further, that any such wages or salaries so paid shall be reported in the budget submitted for the next fiscal year.

A revolving fund shall be established pursuant to this section by by-law or ordinance. The by-law or ordinance shall specify for each fund: (i) the programs or activities for which the revolving fund may be expended; (ii) the departmental receipts in connection with those programs or activities that shall be credited to the revolving fund; (iii) the board, department or officer authorized to expend from the revolving fund; and (iv) any reporting or other requirements the city or town may impose. The establishment of a revolving fund shall be made not later than the beginning of the fiscal year in which the fund shall begin. Notwithstanding this section, if, during the course of a fiscal year, a new revenue source becomes available for the establishment of a revolving fund under this section, that fund may be established in accordance with this section upon certification by the city auditor, town accountant or other officer having similar duties that the revenue source was not used in computing the most recent tax levy.

The city or town shall annually, on or before July 1, vote on the limit on the total amount that may be expended from each revolving fund established under this section. In a fiscal year, the limit on the amount that may be spent from a revolving fund may be increased with the approval of the city council and mayor in a city or with the approval of the board of selectmen and finance committee in a town.

Upon termination of a revolving fund, the balance in the fund at the end of that fiscal year shall revert to surplus revenue at the close of the fiscal year.

The director may issue guidelines further regulating revolving funds established pursuant to this section.

SECTION 80. The first paragraph of section 53F of said chapter 44, as so appearing, is hereby amended by striking out the second sentence.

SECTION 81. The second paragraph of said section 53F of said chapter 44, as so appearing, is hereby amended by striking out the first sentence and inserting in place thereof the following sentence:- Such agreements shall contain terms and conditions as the treasurer or collector may deem appropriate to ensure fiscal stability and full disclosure.

SECTION 82. Said section 53F of said chapter 44, as so appearing, is hereby further amended by striking out the fourth paragraph.

SECTION 83. Said section 53F of said chapter 44, as so appearing, is hereby further amended by striking out the sixth paragraph and inserting in place thereof the following paragraph:-

A treasurer or collector who has entered into an agreement pursuant to this section shall produce an annual report to determine whether funds maintained on deposit with a banking institution have exceeded the amount required by the agreement. The report shall identify each banking institution with which an agreement was maintained in the year covered by the report and the average daily amount, if any, maintained on deposit with the banking institution in excess of the amount necessary to fulfill the terms of the agreement. A copy of the report shall be provided to the collector or treasurer, the mayor and city council in a city, the board of selectmen in a town, the regional school committee, the prudential committee, if any, otherwise the commissioners, of the city, town or district and a copy of the report shall be provided to the inspector general.

SECTION 84. Section 53G of said chapter 44, as so appearing, is hereby amended by inserting after the word “by-law”, in line 8, the following words:- , or by rules promulgated by a municipal permit or license granting officer or board when implementing authority conferred under the law or an ordinance or by-law.

SECTION 85. Said chapter 44 is hereby further amended by inserting after section 53G the following section:-

Section 53G½. Notwithstanding section 53, in a city or town that provides by by-law, ordinance, rule, regulation or contract for the deposit of cash, bonds, negotiable securities, sureties or other financial guarantees to secure the performance of an obligation by an applicant as a condition of a license, permit or other approval or authorization, the money or other security received may be deposited into a special account. The by-law, ordinance, rule, regulation or contract shall specify: (i) the type of financial guarantees required; (ii) the treatment of investment earnings, if any; (iii) the performance required and standards for determining satisfactory completion or default; (iv) the procedures the applicant shall follow to obtain a return of the money or other security; (v) the use of money in the account upon default; and (vi) any other conditions or rules that the city or town determines to be reasonable to ensure compliance with the obligations. A special account under this section shall be established by the municipal treasurer in the municipal treasury and shall be kept separate and apart from other money. Money in the special account may be expended by the authorized board, commission, department or officer, without further appropriation, to complete the work or perform the obligations provided in the by-law, ordinance, rule, regulation or contract. This section shall not apply to deposits or other financial surety received under section 81U of chapter 41 or any other general or special law.
SECTION 86. Said chapter 44 is hereby further amended by striking out section 53I, as appearing in the 2014 Official Edition, and inserting in place thereof the following 2 sections:-

Section 53I. A city or town, for the celebration of the two hundredth, two hundred and fiftieth, three hundredth, three hundred and fiftieth and four hundredth anniversary of its settlement or incorporation, and for the celebration of any semicentennial anniversary occurring thereafter, or for other special celebrations or events sponsored by the city or town for the benefit, enjoyment and edification of its residents and visitors, may appropriate money annually during the 5 years preceding the anniversary or special event. Notwithstanding section 53 or any other general or special law to the contrary, a city or town may establish in its treasury a special fund into which shall be deposited the sums of money, as may be appropriated by the city or town under this section, and any and all sums of money received from the sale of commemorative items, admission charges or other money received in connection with the anniversary or special event. The money received by the treasurer pursuant to this section shall be kept separate from other money, fund or property of the city or town and the principal and interest on the money may, from time to time upon the authorization of the mayor or city manager, the board of selectmen or the majority of a special committee established to plan the celebration or special event, be expended for the celebration or special event in the year of the celebration or special event and in the year preceding or succeeding the celebration or special event. Any surplus remaining in the special fund after the celebration or special event is concluded, shall be transferred by the treasurer into the treasury of the city or town.

Section 53J. Notwithstanding sections 53 and 53F½, in a city, town or district that borrows money to pay for improvements for which betterments or special assessments are assessed, revenues from the betterments and special assessments, including interest charged thereon, shall be reserved for appropriation for the payment of debt issued in connection with those improvements. Such revenue received by the treasurer shall be kept separate from all other money of the city, town or district. Interest earned on the revenue shall remain with and become part of the revenue available for appropriation. The appropriations from the revenue for payments of principal and interest on the debt issue for any fiscal year shall not exceed the same percentage of the principal and interest payment due in that fiscal year as the percentage of project costs for which the betterments or special assessments are assessed. Any surplus remaining after the debt is repaid shall belong to an enterprise fund established under section 53F½, the improvement for which the betterments or special assessments are assessed is part of or, if no such enterprise fund is established, to the general fund of the city, town or district.

SECTION 87. Section 55 of said chapter 44, as so appearing, is hereby amended by striking out the fourth sentence and inserting in place thereof the following sentence:-

A treasurer of a city, town, district or regional school district may invest or deposit a portion of revenue cash that the treasurer deems as being not required to pay expenses until the cash is available and all or any part of the proceeds from the issue of bonds or notes, prior to their application to the payment of liabilities incurred for the purposes for which the bonds or notes were authorized in: (i) term deposits or certificates of deposit having a maturity date from date of purchase of not more than 3 years; (ii) trust companies, national banks, savings banks, banking companies or cooperative banks; (iii) obligations issued or unconditionally guaranteed by the United States government or any agency thereof, having a maturity from date of purchase of not more than1 year; (iv) United States government securities or securities of United States government agencies purchased under an agreement with a trust company, national bank or banking company to repurchase at not less than the original purchase price of said securities on a fixed date, not to exceed 90 days; (v) shares of beneficial interest issued by money market funds registered with the Securities and Exchange Commission under the Investment Company Act of 1940, operated in accordance with 17 CFR 270.2a-7, that have received the highest possible rating from at least 1 nationally recognized statistical rating organization and the purchase price of shares of beneficial interest purchased pursuant to this section shall not include any commission that these companies may charge; or (vi) participation units in a combined investment fund under section 38A of chapter 29; provided, however, that no temporary notes in anticipation of revenue shall be issued under section 4 as long as any revenue cash, exclusive of revenue sharing or other revenue cash the use of which is restricted to purposes other than current maintenance expenses, remains so invested.

SECTION 88. Section 69 of said chapter 44, as so appearing, is hereby amended by inserting after the word “check”, in lines 1, 4 and 10, in each instance, the following words:- or electronic funds transfer.

SECTION 89. Said section 69 of said chapter 44, as so appearing, is hereby further amended by striking out, in lines 8 and 9, the word “commissioner” and inserting in place thereof the following words:- city, town or district treasurer.

SECTION 90. Subsection (e) of section 3 of chapter 44B of the General Laws, as so appearing, is hereby amended by adding the following paragraph:-

A person claiming an exemption under this subsection may apply to the board of assessors, in writing, on a form approved by the commissioner of revenue, not later than the deadline for an application for exemption under section 59 of chapter 59. A person aggrieved by the decision of the board of assessors or by the board’s failure to act upon such application may appeal as provided in sections 64 to 65B, inclusive, of said chapter 59. Applications for exemption under this chapter shall be open for inspection as provided in section 60 of said chapter 59.

SECTION 91. Chapter 54 of the General Laws is hereby amended by inserting after section 33H the following section:-

Section 33I. (a) The state secretary shall examine all types of electronic poll books and determine whether the equipment complies with the minimum requirements for such equipment imposed by regulation promulgated by the state secretary and whether the use of the equipment would further the efficient administration of elections.

(b) A person owning or interested in electronic poll books may submit it to the state secretary for examination. For the purpose of assistance in examining such new equipment, the state secretary may, subject to appropriation, employ the services of technical experts.

(c) An electronic poll book that receives the approval of the state secretary may be used for conducting elections. An electronic poll book that does not receive the state secretary’s approval shall not be adopted for or used at an election. After the equipment has been approved by the state secretary, a change or improvement in the equipment that does not impair its accuracy, efficiency or capacity shall not render necessary a reexamination or reapproval of the equipment.

(d) A city or town may vote to use approved electronic poll books by a vote of the board of selectmen or town council in a town or city council in a city taken not less than 60 days before the first election at which the electronic poll books are to be used. Notification of use of an approved electronic poll book shall be sent to the state secretary not later than 5 days after the vote of the city or town.

(e) The state secretary shall promulgate regulations for the certification process, standards for the use of electronic poll books, including security, and for the use of electronic poll books at a polling place or early voting location.

SECTION 92. Section 67 of said chapter 54, as appearing in the 2014 Official Edition, is hereby amended by adding the following sentence:- A city or town may vote to use electronic poll books rather than paper voting lists in accordance with section 33I.

SECTION 93. Section 2 of chapter 58 of the General Laws, as so appearing, is hereby amended by inserting after the word “corporations”, in line 6, the following words:- or research and development corporations.

SECTION 94. Said chapter 58 is hereby further amended by striking out section 5, as so appearing, and inserting in place thereof the following section:-

Section 5. The commissioner may give instructions for preparing the notice and bringing in the lists required by section 29 of chapter 59, and may prescribe forms for such lists so arranged that the statement of the person bringing in a list shall include all assessable property held by the person. The commissioner may prescribe forms for the lists and statements required in such lists relative to property held for literary, temperance, benevolent, charitable or scientific purposes.

SECTION 95. Section 8 of said chapter 58, as so appearing, is hereby amended by striking out the first and second sentences.

SECTION 96. Section 8C of said chapter 58, as so appearing, is hereby amended by striking out the first and second sentences and inserting in place thereof the following sentence:-

A city or town may establish, relative to sites or portions of sites that will be used as affordable housing, as defined in section 1 of chapter 60, or affordable housing and commercial use, an agreement between the city or town and the developer of the sites or portions of the sites, regarding the abatement of up to 75 per cent of the outstanding real estate tax obligations and up to 100 per cent of the outstanding interest and costs on the sites or portions of the sites.

SECTION 97. Said section 8C of said chapter 58, as so appearing, is hereby further amended by striking out, in line 28, the words “, the commissioner”.

SECTION 98. Said chapter 58 is hereby further amended by striking out sections 13 to 17, inclusive, as so appearing, and inserting in place thereof the following 5 sections:-

Section 13. As used in this section and sections 14 to 17, inclusive, the following words shall have the following meanings:

“Base year valuation”, for each city and town, the valuation of state-owned land within the city or town as of January 1, 2017 as determined by the commissioner under this section.

“Base year per-acre land valuation”, for each city and town, the valuation per-acre of state-owned land as determined by the commissioner during the base year valuation of state-owned land under this section.

“Fair cash valuation”, for each city and town, the valuation of state-owned land located in the city or town as of January 1 and used to determine the reimbursement in lieu of taxes under section 17 for the fiscal year that begins the July 1 of the following year; provided, however, that the fair cash valuation as of January 1, 2019 shall equal the base year valuation, adjusted by the percentage, if any, by which such valuation has changed, as determined by the commissioner from the biennial equalized valuation reported for the city and town under sections 10 to 10C, inclusive, for January 1, 2018, plus the fair cash valuation of state-owned land acquisitions and minus the fair cash valuation of state-owned land dispositions since the base year valuation; provided further, that the fair cash valuation of any state-owned land acquisitions and dispositions within the city or town shall equal the product of the per-acre land valuation for the city or town times the number of acres of such state-owned land; and provided further, that thereafter, the fair cash valuation annually as of January 1 shall equal the fair cash valuation for the preceding January 1, adjusted in the year for which the commissioner is to establish a valuation under section 14 by the percentage, if any, by which such valuation has changed, as determined by the commissioner from the biennial equalized valuation for the preceding January 1, plus the fair cash valuation of state owned land acquisitions and minus the fair cash valuation of state-owned land dispositions during the preceding calendar year.

“Per-acre land valuation”, for each city and town, the per-acre land valuation used to determine the fair cash valuation of state-owned land acquisitions and dispositions during a calendar year; provided, however, that the valuation as of January 1, 2019 shall equal the base year per-acre land valuation, adjusted by the percentage, if any, by which such valuation has changed, as determined by the commissioner from the biennial equalized valuation reported for such city and town under sections 10 to 10C, inclusive, for January 1, 2018; provided further, that thereafter, the valuation shall equal the per-acre land valuation last established, adjusted by the percentage, if any, by which such valuation has changed, as determined by the commissioner from the biennial equalized valuation for the January 1 preceding the year for which the commissioner is to establish a valuation under section 14; and provided further, that the valuation shall be used to determine the fair cash valuation of state-owned land acquisitions and dispositions for the year in which the commissioner makes such per-acre land valuation and the succeeding year and until another such valuation is made.

“Reimbursement percentage”, for each city and town, the fair cash valuation percentage share of the annual appropriation made for reimbursements in lieu of taxes on state-owned land; provided, however, that the percentage shall be the fair cash valuation of the state-owned land within the city or town as of January 1 divided by the total fair cash valuation of all state-owned land as of January 1.

“State-owned land” , all land owned by the commonwealth as of January 1 and used for a fish hatchery, game preserve or wild life sanctuary, a state military camp ground, the Soldiers’ Home in Massachusetts, the Soldiers’ Home in Holyoke, a state forest, the University of Massachusetts or a public institution under the department of correction, the department of higher education, the department of mental health, the department of developmental services, the department of public health, the department of transitional assistance or the department of youth services; land owned by the commonwealth known as the Wachusett Mountain State Reservation and the Mount Greylock State Reservation, Blue Hills Reservation and the Middlesex Fells Reservation; all land owned by the commonwealth and under the care and control of the department of conservation and recreation and used for recreational or conservation purposes, except land which at the time of the establishment of the department was held by the former Metropolitan District Commission; all land held by the department of environmental protection for use as a solid waste disposal facility under sections 18 to 24, inclusive, of chapter 16; any land acquired by the low-level radioactive waste management board pursuant to subsection (g) of section 23 of chapter 111H; provided, however, that “state-owned land” shall not include: (i) buildings, structures, improvements or other things erected on state-owned land or affixed to state-owned land; or (ii) land which at the time of its acquisition by the commonwealth was exempt from local taxation, except land under the care and control of the department of fish and game and used as a game preserve or wildlife sanctuary and which was at the time of its acquisition by the commonwealth under the care and control of the federal government.

Section 14. In 2019 and every 2 years thereafter, the commissioner, by not later than June 1, shall determine the fair cash valuation of state-owned land, as defined in section 13, located within each city or town. To assist in making the determination the commissioner may require oral or written information from an officer or agent of the commonwealth or of a city or town and from an inhabitant of that city or town. The commissioner may require that such information be on oath. The officers, agents and persons, so far as able, shall furnish the commissioner with the required information in a form as the commissioner may indicate not later than 15 days after being requested by the commissioner.

With respect to land held by the division of watershed management in the department of conservation and recreation for the purposes named in section 5G of chapter 59, the commissioner shall, by June 1, also determine the fair cash valuation of such land in each city or town by the same method for determining the fair cash valuation of state-owned land, as defined in said section 13, and notify the division of the valuations.

Section 15. When the commonwealth acquires or disposes of land, the commissioner of the division of capital asset management and maintenance shall notify the commissioner. The commissioner shall determine whether the acquisition or disposition is state-owned land as defined in section 13. Land so determined by March 1 shall be included in or removed from the annual statement of fair cash valuation and reimbursement percentages made by the commissioner under section 16.

Section 16. The commissioner shall annually deliver to the state treasurer a statement of the fair cash valuation reimbursement percentage for each city and town in which state-owned land is located and of the amount of money to be paid to each city and town as determined by section 17.

Section 17. The treasurer shall annually, reimburse each city and town in which state-owned land is located, an amount in lieu of taxes upon the reimbursement percentages reported to the treasurer by the commissioner under section 16, determined by multiplying the percentages by the amount appropriated for such purposes for the fiscal year. No reimbursements under this section on account of lands owned by the commonwealth and under the care and control of the department of conservation and recreation and used for recreational or conservation purposes shall be made from the Inland Fisheries and Game Fund established in section 2C of chapter 131.

SECTION 99. Section 17A of said chapter 58 is hereby repealed.

SECTION 100. Chapter 58, as appearing in the 2014 Official Edition, is hereby amended by striking out section 18F and inserting in place thereof the following section:-

Section 18F. No distributions pursuant to section 18C shall be paid to cities or towns after November 30 of the fiscal year or during any fiscal year thereafter by the state treasurer until said treasurer receives certification from the commissioner of revenue of said commissioner's acceptance of the prior fiscal year's annual financial reports submitted pursuant to the provisions of section 43 of chapter 44.

In the case of regional school districts, distributions pursuant to chapters 70, 71, 71A, 71B and 74 shall not be paid by the state treasurer after November 30 of the fiscal year or during any fiscal year thereafter until said state treasurer receives certification from said commissioner of revenue of the acceptance of the prior year's annual financial reports as prescribed by the director of accounts.

SECTION 101. Said chapter 58 is hereby further amended by striking out section 31, as so appearing, and inserting in place thereof the following section:-

Section 31. In addition to the forms expressly required by others law to be as prescribed or approved by the commissioner, the commissioner may prescribe any other form considered necessary or convenient for use under chapters 59 to 65C, inclusive; provided, however, that variance from a prescribed form shall not affect the validity of the form used, if the form used is in substantial conformity to prescribed form. In a case where the commissioner prescribes a form, the form may be completed or maintained electronically.

SECTION 102. Section 2D of chapter 59 of the General Laws, as so appearing, is hereby amended by inserting after the word “cent”, in lines 2 and 41, each time it appears, the following words:- excluding the value of the land.

SECTION 103. Said section 2D of said chapter 59, as so appearing, is hereby further amended by striking out, in line 17, the words “occupancy takes” and inserting in place thereof the following words:- improvement and issuance of the occupancy permit take.

SECTION 104. Said section 2D of said chapter 59, as so appearing, is hereby further amended by inserting after the word “improvement”, in line 23, the following words:- , or the succeeding fiscal year as the case may be.

SECTION 105. Subsection (e) of said section 2D of said chapter 59, as so appearing, is hereby amended by adding the following sentence:- A property owner aggrieved by the failure of the assessors to so abate may, within 1 year following the fire or natural disaster, apply to the assessors for the abatement.

SECTION 106. Section 5 of said chapter 59, as so appearing, is hereby amended by striking out”, in lines 117 and 122, the word “paragraph” and inserting in place thereof, in each instance, the word:- sentence.

SECTION 107. Said section 5 of said chapter 59, as so appearing, is hereby further amended by striking out, in lines 321, the words “or a manufacturing” and inserting in place thereof the words:- , manufacturing corporation or research and development.

SECTION 108. The second paragraph of clause Eighteenth A of said section 5 of said chapter 59, as so appearing, is hereby amended by striking out the first sentence and inserting in place thereof the following sentence:- Any such person may, on or before the deadline for an application for exemption under section 59, apply to the board of assessors for an exemption of such real property from taxation during such year; provided, however, that in the case of real estate owned by a person jointly or as a tenant in common with a person that is not that person’s spouse, the exemption shall not exceed that proportion of total valuation that person’s interest in the property bears to the whole tax due.

SECTION 109. Said section 5 of said chapter 59, as so appearing, is hereby further amended by striking out, in lines 575 to 578, inclusive, the words “ten thousand dollars, in respect to boats, fishing gear and nets owned and actually used by him in the prosecution of his business if engaged exclusively in commercial fishing” and inserting in place thereof the following words:- $50,000, in respect to boats, fishing gear and nets, owned and actually used by the owner in the prosecution of the owner’s business if engaged in commercial fishing and if not less than 50 per cent of the owner’s income is from commercial fishing.

SECTION 110. The third paragraph of clause Forty-first A of said section 5 of said chapter 59, as so appearing, is hereby amended by striking out the first sentence and inserting in place thereof the following sentence:- Any such person may, on or before the deadline for an application for exemption under section 59, apply to the board of assessors for an exemption of such real property from taxation during such year; provided, however, that in the case of real estate owned by a person jointly or as a tenant in common with a person that is not that person’s spouse, the exemption shall not exceed that proportion of total valuation that person’s interest in such property bears to the whole tax due.

SECTION 111. Section 5C of said chapter 59, as so appearing, is hereby amended by striking out, in line 6, the word “twenty” and inserting in place thereof the following figure:- 35.

SECTION 112. Said section 5C of said chapter 59, as so appearing, is hereby further amended by striking out the second paragraph and inserting in place thereof the following paragraph:-

In those cities and towns in which an exemption is made available under this section, a taxpayer aggrieved by the failure to receive such residential exemption may apply for the residential exemption to the assessors, in writing, on a form approved by the commissioner, not later than the deadline for an application for exemption under section 59.

SECTION 113. Section 5I of said chapter 59, as so appearing, is hereby amended by striking out the second paragraph and inserting in place thereof the following paragraph:-

In those cities and towns in which an exemption is made available under this section, a taxpayer aggrieved by the failure to receive such commercial exemption may apply for the commercial exemption to the assessors, in writing, on a form approved by the commissioner, not later than the deadline for an application for exemption under section 59.

SECTION 114. Section 11 of said chapter 59, as so appearing, is hereby amended by striking out the first sentence and inserting in place thereof the following sentence:- Taxes on real estate shall be assessed, in the town where it lies, to the person who is the owner on January 1 and the person appearing of record in the records of the county or of the district, if such county is divided into districts, where the estate lies, as owner on January 1, even though deceased, shall be held to be the true owner thereof; provided, that whenever the assessors deem it proper, the assessors may assess taxes upon real estate to the person who is in possession thereof on January 1, and such person shall thereupon be held to be the true owner thereof for the purposes of this section; provided further, that whenever the assessors deem it proper, the assessors may assess taxes upon any present interest in real estate to the owner of such interest on January 1; and provided further, that in cluster developments or planned unit developments, as defined in section 9 of chapter 40A, the assessment of taxes on the common land, so called, including cluster development common land held under a conservation restriction pursuant to section 31 of chapter 184, the beneficial interest in which is owned by the owners of lots or residential units within the plot, may be included as an additional assessment to each individual lot owner in the cluster development.

SECTION 115. Said section 11 of said chapter 59, as so appearing, is hereby further amended by striking out, in line 37, the words “the commissioner shall certify that”.

SECTION 116. Said section 11 of said chapter 59, as so appearing, is hereby further amended by striking out the third paragraph and inserting in place thereof the following paragraph:-

Whenever assessors cannot by reasonable diligence ascertain the name of the person appearing of record, the assessors may assess taxes upon real property to persons unknown.

SECTION 117. Section 23 of said chapter 59, as so appearing, is hereby amended by striking out, in line 10, the words “of that year”.

SECTION 118. Said chapter 59 is hereby further amended by striking out section 25, as so appearing, and inserting in place thereof the following section:-

Section 25. The assessors of each city or town shall annually raise by taxation a reasonable amount of overlay as the commissioner may approve. The overlay account may be used only for avoiding fractional divisions of the amount to be assessed and for abatements granted on account of property assessed for a fiscal year. A balance in the overlay account in excess of the amount of the warrants remaining to be collected or abated, as certified by the board of assessors, shall be transferred by the board of assessors, upon their own initiative or within 10 days of a written request by the chief executive officer, with written notice to the chief executive officer, to a reserve fund to be appropriated for any lawful purpose. A balance in a reserve fund at the end of the fiscal year shall be closed out to surplus revenue. This section shall apply to fire, water and improvement districts.

SECTION 119. Section 39 of said chapter 59, as so appearing, is hereby amended by striking out the first 4 sentences and inserting in place thereof the following 5 sentences:- The valuation at which the machinery, poles, wires and underground conduits and wires and pipes of telephone companies shall be assessed by the assessors of the respective cities and towns where such property is subject to taxation shall be determined annually by the commissioner of revenue, subject to appeal to the appellate tax board, as hereinafter provided. On or before June 15 in each year, the commissioner of revenue shall determine and certify to the owner of the machinery, poles, wires and underground conduits and wires and pipes, and to the board of assessors of every city and town where the machinery, poles, wires and underground conduits and wires and pipes are subject to taxation, the valuation as of January 1 in such year of the machinery, poles, wires and underground conduits and wires and pipes in the city or town. Every owner and board of assessors to whom such a valuation has been so certified may, on or before the fifteenth day of July then next ensuing, appeal to the appellate tax board from the valuation. Every such appeal shall relate to the valuation of the machinery, poles, wires and underground conduits and wires and pipes of only 1 owner in 1 city or town, and shall name as appellees the commissioner of revenue and the persons, other than the appellant, to whom the valuation was required to be certified. An appellee telephone company or board of assessors that has not filed its own appeal by July 15 may file an appeal by July 30 or 15 days after it receives notice of the original appeal against that appellee, whichever is later.

SECTION 120. Section 41 of said chapter 59, as so appearing, is hereby amended by striking out the first sentence and inserting in place thereof the following 2 sentences:- Every telephone company owning property required to be valued by the commissioner under section 39 shall annually, on or before March 1, make a return to the commissioner signed and sworn to by its treasurer. The commissioner may, for cause shown, authorize a later filing date, which shall not be later than April 1.

SECTION 121. Said chapter 59 is hereby further amended by striking out section 45, as so appearing, and inserting in place thereof the following section:-

Section 45. Each city or town shall annually provide, on or before January 1, suitable books for the use of its assessors in the assessment of taxes, which shall contain blank columns with uniform headings for a valuation list, in the form the commissioner shall from time to time determine.

A book or record required to be furnished to the assessors or to be kept or maintained by them under this section or chapters 59 to 60B, inclusive, may be created, completed or maintained electronically.

SECTION 122. Said chapter 59 is hereby further amended by striking out section 50, as so appearing, and inserting in place thereof the following section:-

Section 50. The books or records required under section 45 shall contain a copy of this section, sections 43, 44, 45 and 46, and the certificates required by law to be signed by the assessors, along with explanatory notes that the commissioner considers necessary to secure uniformity of returns under the several headings.

SECTION 123. The first paragraph of section 57 of said chapter 59, as so appearing, is hereby amended by striking out the second, third, fourth, fifth and sixth sentences and inserting in place thereof the following 5 sentences:- If a betterment assessment or apportionment of it, water rate, annual sewer use charge and other charge added to the tax or more than ½ of the balance of a tax as reduced by an abatement remains unpaid after November 1 of the fiscal year in which it is payable or after the thirtieth day after the date on which the bill for the tax was mailed after October 1, interest at the rate of 14 per cent per annum, computed from the due date, shall be paid on so much of the unpaid amount as is in excess of ½ of the balance. If the whole or a part of the tax remains unpaid after May 1 of the fiscal year, in addition to the interest as aforesaid, interest at that rate shall be paid on so much of the balance of the tax not so paid as does not exceed ½ of the tax as reduced by an abatement and computed from May 1 of the fiscal year. On or before April 1 of the fiscal year, a notice shall be sent out showing the amount of the tax that, if not paid by May 1, shall bear interest computed from May 1. Bills for taxes assessed under section 75 or 76 shall be sent out seasonably upon commitment and shall be due and payable on the thirtieth day after the date on which the bill for the tax was mailed except for the calculation of interest as provided in this section. Taxes shall bear interest as provided in this section with respect to real estate and personal property taxes generally; provided, however, that if a bill for taxes is mailed on or after April 1 of the fiscal year to which the tax relates and remains unpaid after the thirtieth day after the date on which the bill was mailed, interest at the aforesaid rate, computed from the due date, shall be paid on so much of the tax that remains unpaid.

SECTION 124. Section 57 of said chapter 59, as amended by section 9 of chapter 10 of the acts of 2015, is hereby amended by adding the following paragraph:-

For the purposes of determining jurisdictional interest requirements on appeals brought under chapter 59, the date of delivery for a payment for taxes under this section that is, after the period or date prescribed by this section, delivered by United States mail or by an alternative private delivery service to the collector shall be deemed to be the date of the United States postmark, the date of the certification of mailing stamped and postmarked by the United States postal service, the date of a certified mail receipt provided by the United States postal services or other substantiating date mark permitted by the Rules of Practice and Procedure of the Appellate Tax Board that is affixed on the envelope or other appropriate wrapper in which the payment is mailed or delivered if the payment was mailed in the United States in an envelope of such appropriate wrapper, first class postage prepaid, or delivered to an alternative private delivery service, properly addressed to the collector; provided, however, that a taxpayer shall have the burden of proving the timely mailing of any payment of taxes to said collector under this section and the collector shall have no obligation to maintain any record relative to the date of mailing of the tax; and provided further, that nothing in this section shall be construed to place the burden of proving any untimely mailing on the collector. As used in this section, “United States postmark” shall mean only a postmark made by the United States post office. This paragraph shall not apply to the calculation of interest under the first paragraph of this section.

SECTION 125. Said chapter 59 is hereby further amended by striking out section 57A, as appearing in the 2014 Official Edition, and inserting in place thereof the following section:-

Section 57A. In a city or town that accepts this section, notwithstanding section 23D, 57 or 57C, a notice of preliminary tax or actual tax bill for real estate or personal property taxes, in an amount not in excess of $100, shall be due and payable in 1 installment and if unpaid after the day the first installment of the notice of preliminary tax or actual tax bill for the year is due, shall be subject to interest at the same rate and from the same date as a delinquent preliminary or actual tax first installment.

SECTION 126. Section 57B of said chapter 59 is hereby repealed.

SECTION 127. The twelfth paragraph of section 57C of said chapter 59, as appearing in the 2014 Official Edition, is hereby amended by striking out the second sentence.

SECTION 128. Said section 57C of said chapter 59, as amended by section 10 of chapter 10 of the acts of 2015, is hereby amended by adding the following paragraph:-

To determine jurisdictional interest requirements on appeals brought under chapter 59, the date of delivery of a payment for taxes under this section is, after the period or date prescribed by this section, delivered by United States mail or by an alternative private delivery service permitted by the collector to the collector shall be deemed to be the date of the United States postmark, the date of a certificate of mailing stamped and postmarked by the United States postal office, the date of a certified mail receipt provided by the United States postal service or other substantiating date mark permitted by the Rules of Practice and Procedure of the Appellate Tax Board that is affixed on the envelope or other appropriate wrapper in which the payment is mailed or delivered if the payment was mailed in the United States in an envelope or such appropriate wrapper, first class postage prepaid, or delivered to an alternative private delivery service, properly addressed to the collector; provided, however, that a tax payer shall have the burden of providing the timely mailing of any payment of taxes to said collector under this section and the collector shall have no obligation to maintain any record relative to the date of mailing of the tax; and provided further, that nothing in this section shall be construed to place the burden of proving any untimely mailing on the collector. As used in this section, “United States postmark” shall mean only a postmark made by the United States post office. This paragraph shall not apply to the calculation of interest set forth in the preceding paragraphs of this section.

SECTION 129. Section 59 of said chapter 59 is hereby amended by striking out, in line 2, as appearing in the 2014 Official Edition, the words “administrator of the estate of such person or the executor” and inserting in place thereof the following words:- personal representative of the estate of the person or the personal representative.

SECTION 130. The first paragraph of said section 59 of said chapter 59, as so appearing, is hereby amended by striking out the fourth sentence and inserting in place thereof the following sentence:- The holder of a mortgage on real estate who has paid not less than ½ of the tax on it may, during the last 10 days of the abatement period of the year to which the tax relates, apply in the manner above set forth for an abatement of the tax; provided, however, that the right of the person assessed to apply shall cease and determine if the person assessed has previously applied for abatement of the tax.

SECTION 131. Said section 59 of said chapter 59 is hereby amended by striking out, in lines 49 to 51, inclusive, as so appearing, the words “December 15 of the year to which the tax relates or, if the bill or notice is first sent after September 15 of that year, within 3 months after the bill or notice is so sent” and inserting in place thereof the following words:- April 1 of the year to which the tax relates, or within 3 months after the bill or notice of assessment was sent, whichever is later.

SECTION 132. Section 59A of said chapter 59, as so appearing, is hereby amended by striking out, in lines 5 and 6, the words “interest, penalties, and payment of real estate tax obligations” and inserting in place thereof the following words:- real estate tax obligations, interest and costs.

SECTION 133. Said section 59A of said chapter 59, as so appearing, is hereby further amended by striking out, in line 25, the words:- , the commissioner.

SECTION 134. Section 64 of said chapter 59, as so appearing, is hereby amended by striking out, in line 14, the figure “3,000” and inserting in place thereof the following figure:- 5,000.

SECTION 135. Said section 64 of said chapter 59, as so appearing, is hereby further amended by striking out, in line 15, the word “has” and inserting in place thereof the following words:- , including all preliminary and actual installments, has.

SECTION 136. Said section 64 of said chapter 59, as so appearing, is hereby further amended by striking out, in lines 17 and 25, each time it appears, the word “fifty-seven” and inserting in place thereof the following figures:- 23D, 57 or 57C.

SECTION 137. Section 70A of said chapter 59, as so appearing, is hereby amended by striking out, in line 30, the words “of the year of such tax”.

SECTION 138. Section 72 of said chapter 59 is hereby repealed.

SECTION 139. Section 81 of said chapter 59, as appearing in the 2014 Official Edition, is hereby amended by striking out, in line 2, the word “seven” and inserting in place thereof the following figure:- 30.

SECTION 140. Section 2 of chapter 60 of the General Laws, as so appearing, is hereby amended by striking out the second paragraph and inserting in place thereof the following paragraph:-

In cities and towns that accept this paragraph, if the collector is satisfied that an unpaid tax on land committed to the collector, or a predecessor in office of the collector, for collection was assessed on a valuation insufficient to meet the charges or expenses of collection, or if another committed tax is unpaid and is less than $25, the collector may notify the assessors in writing, on oath, stating why the tax cannot be collected. Upon receipt of the request, the assessors shall act on the request immediately and, after due inquiry, may abate the tax and shall certify the abatement in writing to the collector. The certificate of abatement shall discharge the collector from further obligation to collect the tax so abated.

SECTION 141. Section 3 of said chapter 60, as so appearing, is hereby amended by striking out the first sentence and inserting in place thereof the following 2 sentences:- The collector shall immediately after receiving a tax list and warrant send notice to each person assessed, resident or non-resident, of the amount of the person’s tax. If the notice is mailed, it shall be postpaid and directed to the assessed person at the person’s residential address on January 1, if known, or the address of the real estate or personal property to which the tax relates, unless the person shall otherwise direct the collector, in writing, in a time and manner as the collector may require.

SECTION 142. Section 3A of said chapter 60, as so appearing, is hereby amended by striking out, in lines 62 and 63, the word “subsection (a)” and inserting in place thereof the following word:- subsection (b).

SECTION 143. Section 3B of said chapter 60 is hereby repealed.

SECTION 144. Section 3C of said chapter 60, as appearing in the 2014 Official Edition, is hereby amended by inserting after the word “and”, in line 9, the following word:- vote.

SECTION 145. Section 3C of said chapter 60, as so appearing, is hereby further amended by striking out, in line 12, the word “and” and inserting in place thereof the following word:- or.

SECTION 146. The third paragraph of said section 3C of said chapter 60, as so appearing, is hereby amended by striking out the first sentence and inserting in place thereof the following sentence:- In a city or town establishing a scholarship fund or educational fund, there shall be a scholarship committee or educational fund committee to consist of the superintendent of the city or town schools, or a designee, and not fewer than 4 residents of the city or town appointed by the mayor or board of selectmen to a term of 3 years.

SECTION 147. Said section 3C of said chapter 60, as so appearing, is hereby amended by striking out the fourth paragraph and inserting in place thereof the following paragraph:-

The scholarship committee may distribute financial aid, or the educational committee may distribute supplemental educational funds for the school, from both interest and principal of the fund without further appropriation. The scholarship committee or education committee shall establish a procedure, at least annually, for determining the amounts or percentage of the funds that shall be authorized for distribution and for notifying the investing officer or agency so that the funds may be made available in a timely manner and with a minimum of penalties.

SECTION 148. Said chapter 60 is hereby amended by striking out section 6, as so appearing, and inserting in place thereof the following section:-

Section 6. The collector shall make and keep the book, or an electronically prepared record, containing the tax list committed to the collector and against the name of every person assessed for a tax shall make an entry showing the disposition the tax, whether reassessed, abated or paid, and the date of the disposition.

SECTION 149. Section 50 of said chapter 60, as so appearing, is hereby amended by striking out the last 2 sentences.

SECTION 150. Said chapter 60 is hereby further amended by striking out section 57A, as so appearing, and inserting in place thereof the following section:-

Section 57A. If a check or electronic funds transfer in payment of a tax, interest, penalty, fee or other charge imposed under chapters 59 to 61A, inclusive, or chapter 80 or for another municipal service rendered is not duly paid there may, in addition to other penalty provided by law, be paid as a penalty by the person who tendered the check or electronic funds transfer, upon notice and demand by the city or town tax collector, in the same manner as the tax or other amount to which the check or electronic funds transfer relates, an amount equal to 1 per cent of the amount of the check or electronic funds transfer; provided, however, that if the amount of the check or electronic funds transfer is less than $2,500, the penalty under this section shall be $25. A person upon whom the penalty is imposed may appeal to the city or town tax collector who shall abate the penalty if the tax collector determines that the person tendered the check or electronic funds transfer in good faith and with reasonable cause to believe that it would be paid.

SECTION 151. Section 77 of said chapter 60, as so appearing, is hereby amended by striking out the second paragraph and inserting in place thereof the following paragraph:-

Before foreclosure so much of a covenant or agreement running with the land as calls for the payment of money by the owner of it shall not be enforceable against a city or town that is the owner of record of the land under a tax title or taking, except during a period in which the city or town directly or indirectly in any capacity accepts or receives the benefit of the covenant or agreement or of a right or privilege created or affected by it.

SECTION 152. Section 81A of said chapter 60, as so appearing, is hereby amended by striking out the third, fourth, fifth and sixth paragraphs and inserting in place thereof the following paragraph:-

If, at the expiration of the 30-day period, the inspector of buildings is of the opinion that action has not been initiated to correct the conditions described in the notice, the inspector shall immediately make an affidavit, under penalties of perjury, that the buildings on the land have been found to be abandoned property. The affidavit shall include therein the facts and circumstances that formed the basis of the inspector’s findings and a copy of the notice served on the record owner or, if service was by publication, an account of the steps taken to locate the record owner and a copy of the published notice. The affidavit shall be submitted to the treasurer and, when recorded at the registry of deeds for the district wherein the land lies, shall be prima facie evidence of such facts.

SECTION 153. Section 95 of said chapter 60, as so appearing, is hereby amended by striking out the third sentence and inserting in place thereof the following sentence:- Upon filing for record or registration a statement under section 37A that a sale or taking cannot be legally made, the collector shall transmit a copy of the recorded statement to the city auditor, town accountant or officer having similar duties, who shall record the taxes that are the subject of the statement as taxes in litigation, and the collector shall be credited with those taxes until the time the collector must sell or take the land under that section.

SECTION 154. Said chapter 60 is hereby further amended by striking out section 105, as so appearing, and inserting in place thereof the following section:-

Section 105. Forms to be used in proceedings for the collection of taxes under this chapter and chapter 59 and of assessments that the collector is authorized or required by law to collect shall be as prescribed by the commissioner. In a case where the commissioner prescribes a form, the form may be completed or maintained electronically.

SECTION 155. Section 1 of chapter 60A of the General Laws, as so appearing, is hereby amended by striking out the sixth paragraph and inserting in place thereof the following 2 paragraphs:-

The excise imposed by this section shall not apply to motor vehicles leased for a full calendar year to a charitable organization when the vehicle is owned and registered by a lessor engaged in the business of leasing motor vehicles. The term “charitable organization”, as used in this section, shall mean an organization, other than a degree granting or diploma awarding educational institution, whose personal property is exempt from taxation under clause Third of section 5 of chapter 59.

In a city or town that accepts this paragraph, the excise tax imposed by this section shall not apply to a motor vehicle owned and registered by or leased to a former prisoner of war or the surviving spouse of a deceased former prisoner of war, until the time that the surviving spouse remarries or fails to renew the registration. The term “former prisoner of war”, as used in this section, shall mean a regularly appointed, enrolled, enlisted or inducted member of the military forces of the United States who was captured, separated and incarcerated by an enemy of the United States during an armed conflict.

SECTION 156. Section 2A of said chapter 60A, as so appearing, is hereby amended by striking out, in line 18, the words “and by the joint committee on taxation”.

SECTION 157. Chapter 60B of the General Laws is hereby amended by striking out sections 1 to 6, inclusive, as so appearing, and inserting in place thereof the following 7 sections:-

Section 1. As used in this chapter, the following words shall have the following meanings unless the context clearly requires otherwise:

“Director”, the director of the division of law enforcement of the department of fisheries, wildlife and environmental law enforcement.

“Habitually moored or docked”, the place where the owner has usual mooring or dockage during July and August for the summer season.

“Principally situated”, for a registered ship or vessel where it is registered, and for a non-registered ship or vessel, whether documented or not, the city or town in the commonwealth where it is principally located during the year.

“Vessel”, every watercraft, including documented boats and ships, used or capable of being used as a means of transportation on water, and includes the equipment, including mode of power, and furnishings that are normally required aboard the vessel during accomplishment of the functions for which the vessel is being utilized.

Section 2. (a) Except as hereinafter provided, there shall be assessed and levied by each city and town in each fiscal year on every vessel, regardless of registration of origin and its equipment, for the privilege of using the waterways of the commonwealth, an excise measured by the value thereof, as hereinafter defined and determined, at the rate of $10 per $1000 of valuation.

(b) A person who owns such a vessel on July 1 shall annually, on or before September 1, make a return on oath to the assessors of the city or town where the vessel is habitually moored or docked, or where the vessel is principally situated if it has no mooring or docking space, setting forth the vessel’s registration or documentation number, if any; an adequate description, and the place of habitual mooring or docking or other principal location of the vessel.

(c) For the purpose of computing the excise under this chapter, the value of each vessel and its equipment, including an engine or motor used to propel the vessel, shall be deemed to be the fair cash value as determined by the assessors of each city and town, but not in excess of the following values:-

LENGTH OF VESSEL		VALUATIONS OF VESSELS
(Overall center line Length excluding bowsprits, boomkins and similar extension)		(based on age of vessel)
		Under 4 Years of age	4 thru 6 Years of age	7 or more Years of age
Under 16	$	1,000	700	400
16' but less than 17.5'		1,500	1,000	800
17.5' but less than 20'		3,000	2,000	1,500
20' but less than 22.5'		5,000	3,300	2,500
22.5' but less than 25'		7,500	5,000	3,800
25' but less than 27.5'		10,500	7,000	5,300
27.5' but less than 30'		14,000	9,300	7,000
30' but less than 35'		18,500	12,300	9,300
35' but less than 40'		24,000	16,000	12,000
40' but less than 50'		31,500	21,000	15,800
50' but less than 60'		41,000	27,300	20,500
60' or over		50,000	33,000	24,800

(d) The payment of the excise shall exempt the owner from any other tax applicable to vessels and their equipment under chapter 59.

(e) If an owner fails to make a return within the time herein provided, the assessors may abate the tax otherwise imposed by this chapter if the owner provides the assessors with a reasonable excuse for failure to file the return and if the return is filed on or before October 31 of the year in which the tax is assessed; provided, however, that an abatement hereunder shall not reduce the tax otherwise imposed to an amount less than the sum of the excise imposed by this section plus 50 per cent thereof.

(f) The excise shall be assessed in the city or town where the vessel is habitually moored or docked, or where the ship or vessel is principally situated if it has no mooring or docking space; provided, however, that if more than 1 municipality owns property in a harbor, the municipality that maintains the harbor in which the vessel is habitually moored, docked or situated shall assess and collect the excise; and provided, further, that where more than 1 municipality maintains portions of the harbor, the municipality that maintains that portion of the harbor in which the vessel is habitually moored, docked or situated shall assess and collect the excise.

(g) Nothing in this section shall be construed to prevent the board of assessors from granting an abatement if the excise is excessive in the opinion of the board. An abatement under this section shall not reduce an excise to less than $5. An abatement shall not be granted in an amount less than $5 and a refund shall not be paid in an amount less than $5.

(h) If, during a fiscal year, ownership of a vessel subject to an excise under this chapter is transferred by sale or otherwise and the registration of the vessel is surrendered, or if during a fiscal year the owner of a vessel subject to an excise removes to another state and registers a vessel in the other state and surrenders or does not renew his registration in the commonwealth, the excise under this chapter shall be reduced, upon application, by an abatement equal to the proportion of an excise under this chapter on the vessel for the full fiscal year which the number of months in the year remaining after the month in which the transfer by sale or otherwise or the surrender or expiration of registration occurs bears to 12.

(i) The sums received from the excise imposed under this chapter shall be paid into the treasury of the city or town and 50 per cent of the excise shall be credited to the municipal waterways improvement and maintenance fund established under section 5G of chapter 40.

Section 3. The excise imposed by this chapter shall not apply to: vessels described in section 8 of chapter 59 and in section 67 of chapter 63; vessels owned by the commonwealth or a political subdivision thereof; law enforcement vessels; vessels under construction; ferries; boats, fishing gear and nets, to the extent of the first $75,000 in value thereof, owned and actually used by the owner in the prosecution of the owner’s business if engaged in commercial fishing and if not less than 50 per cent of the owner’s income is from commercial fishing; or other vessels with a value of $1,000 or less. The exemptions shall not subject the vessels and their equipment to another tax under chapter 59.

Section 4. The board of assessors, upon assessing the excise imposed by this chapter, shall commit the same to the collector of taxes with their warrant for the collection thereof. The collector of taxes shall seasonably notify the owner of the excise assessed and the due date, but failure to receive notice shall not affect the validity of the excise. The excise shall be due and payable at the expiration of 60 days from the date upon which the notice was issued by the collector pursuant to this chapter. Failure to pay the excise by the due date shall result in a penalty being imposed that shall be equal to $20 or 20 per cent of the amount of the excise due, whichever is greater. The penalty shall be in addition to the amount of excise due and interest on it imposed by law. If the excise remains unpaid after the due date, the harbormaster of a city or town shall refuse to allow the vessel to moor, dock or otherwise be situated within the waterways of the city or town. The sums received from the penalty shall be credited to the municipal waterways improvement and maintenance fund established under section 5G of chapter 40.

Section 5. The provisions of law relative to the collection, payment, abatement, verification and administration of the motor vehicle excise imposed under chapter 60A shall so far as pertinent apply to the excise imposed under this chapter.

Section 5A. An owner of a vessel shall not be issued a registration decal or certificate of number, or renewal of a decal or certificate, under sections 2A and 3 of chapter 90B unless the owner has included with the application for the decal or certificate proof of payment of the full amount of the excise assessed for the prior fiscal year for an vessel for which the owner has a decal or certificate on July 1 of that year. Upon failure of the applicant to provide this proof of payment, or receipt of other notice of non-payment made by the local tax collector that the director may determine, the director shall place the matter on record and not issue or renew a registration decal or certificate of number for a vessel owned by the person to whom the unpaid excise tax was assessed until after notice from the local tax collector that the matter has been disposed of in accordance with law. Section 2A of chapter 60A shall apply to a notification of non-payment made by the local tax collector.

Section 6. The director shall annually, on or before October 1, transmit to the board of assessors of each city and town a list of the ships or vessels that were documented or registered on the immediately preceding July 1. The list shall include for each vessel: the name and residential address of the owner if the owner is an individual or the name and principal place of business if the owner is a corporation, partnership or other entity; the city or town in which the vessel is habitually moored or docked; the name of the manufacturer; the year of manufacture as designated by the manufacturer; the model type; the length; the horsepower of the engine or motor used to propel the vessel; the document number or certificate of number; and the value as determined by the commissioner. The director may require from the owner information that may be necessary for purposes of this chapter.

SECTION 158. Section 4 of chapter 64J of the General Laws, as so appearing, is hereby amended by inserting after the word “in”, in line 4, the following words:- or due to.

SECTION 159. Section 13 of said chapter 64J, as so appearing, is hereby amended by striking out the first sentence and inserting in place thereof the following sentence:- The provisions of this chapter relative to the imposition, payment, collection and distribution of an excise tax on the sale or use of aircraft fuel shall apply after acceptance by a city or town: (i) in which an airport is located if accepted and in effect before December 31, 1987; and (ii) that owns an airport, wherever located.

SECTION 160. Said section 13 of said chapter 64J, as so appearing, is hereby further amended by adding the following sentence:- A city or town in which an airport that the city or town does not own is located and in which this chapter took effect after December 30, 1987 shall be deemed to have revoked its acceptance as of December 31, 2015.

SECTION 161. Section 6 of chapter 70B of the General Laws, as so appearing, is hereby amended by striking out, in line 72, the words “in section 7” and inserting in place thereof the following words:- by the director of accounts under section 38.

SECTION 162. Section 14D of chapter 71 of the General Laws, as so appearing, is hereby amended by inserting after the word “school”, in line 9, the following word:- committee.

SECTION 163. Section 16 of said chapter 71, as so appearing, is hereby amended by striking out, in lines 53 and 54, the words “division of local services of the department of revenue” and inserting in place thereof the following words:- by the director of accounts under section 38 of chapter 44.

SECTION 164. Section 16C of said chapter 71, as so appearing, is hereby amended by inserting after the word “transportation”, in line 7, the following words:- , subject to appropriation.

SECTION 165. Said chapter 71 is hereby further amended by striking out section 16E, as so appearing, and inserting in place thereof the following section:-

Section 16E. A regional school district shall be considered a district for purposes of conducting periodic audits under sections 35, 38, 39, 40, 41 and 42 of chapter 44. Upon the completion of each audit, a copy shall be sent to the chief executive officer and the school committee of each city or town that is a member of the district. The cost of each audit shall be apportioned among the several cities and towns that are members of the district in the same manner as the annual expenses of the district.

SECTION 166. Section 16G½ of said chapter 71, as so appearing, is hereby amended by striking out, in lines 8 and 9, the words “director of accounts” and inserting in place thereof the following words:- commissioner of elementary and secondary education.

SECTION 167. Said section 16G½ of said chapter 71, as so appearing, is hereby further amended by striking out, in line 25, the words “director of accounts” and inserting in place thereof the following words:- commissioner of elementary and secondary education.

SECTION 168. Said chapter 71 is hereby further amended by striking out section 26A, as so appearing, and inserting in place thereof the following section:-

Section 26A. If the school committee of a city, town or regional school district determines that sufficient need exists in it for extended school services for children, the school committee, subject to section 26B, may establish and maintain the services.

SECTION 169. Section 26B of said chapter 71, as so appearing, is hereby amended by striking out, in lines 3 and 4 the words “in such town upon approval of the city council or selectmen, it shall submit in writing a plan of said services to the commissioner of” and inserting in place thereof the following words:- , it shall submit in writing a plan of the services to the commissioner of elementary and secondary education.

SECTION 170. Said chapter 71 is hereby amended by striking out section 26C, as so appearing, and inserting in place thereof the following section:-

Section 26C. The commonwealth and the school committee may accept funds from the federal government for the purposes of sections 26A to 26D, inclusive. The school committee may receive contributions in the form of money, material, quarters or services for the purposes of the sections from organizations, employers and other individuals. The contributions received in the form of money, together with fees from parents and allotments received from the federal government for these purposes, shall be deposited with the treasurer of the city, town or regional school district, held as a separate account and expended by the school committee without appropriation, notwithstanding section 53 of chapter 44.

SECTION 171. Section 71C of said chapter 71, as so appearing, is hereby amended by striking out, in line 6, the words “three thousand dollars” and inserting in place thereof the following figure:- $10,000.

SECTION 172. Said chapter 71 is hereby amended by striking out section 71E, as so appearing, and inserting in place thereof the following section:-

Section 71E. In a city, town or regional school district that accepts this section, the monies received by the school committee in connection with the conduct of adult education and continuing education programs including, but not limited to: (i) adult physical fitness programs conducted under section 71B; (ii) summer school programs and enrichment programs, authorized by the school committee and in connection with the use of school property under section 71; and (iii) parking fees collected in connection with the use of school property, shall be deposited with the treasurer of the city, town or regional school district and held as separate accounts. The receipts held in a separate account may be expended by the school committee without further appropriation for the purposes of the program or programs from which the receipts held in the account were derived or, in the case of the use of school property account, for expenses incurred in making school property available for the use, notwithstanding section 53 of chapter 44.

A city, town or regional school district may appropriate funds for the conduct of such a program or for expenses incurred in making school property available for such use, which funds shall be expended by the school committee in addition to funds provided from other sources.

Acceptance in a city or town shall be in the manner provided in section 4 of chapter 4 and in a regional school district by vote of the regional school committee. In a city, town or regional school district that accepts this paragraph, said city, town or district may rescind its original acceptance every third year thereafter.

SECTION 173. Section 14B of chapter 74 of the General Laws, as so appearing, is hereby amended by striking out the first and second sentences and inserting in place thereof the following sentences:-

In any city or town that accepts this section or in a regional school district that accepts it as provided in this section, income received from the purchase and sale of products produced in the culinary arts subject area of the home economics program or other vocational-technical program conducted in a public vocational-technical high school shall be deposited in a special fund by the school committee in a banking institution in the commonwealth. An expenditure may be made from the fund by the school committee for purposes needed for the culinary arts subject area or, in the case of a fund established for another program, the funds may be expended for the purposes of the program area without further appropriation, notwithstanding section 53 of chapter 44; provided, however, that a special fund shall not be used to pay the salary of an employee.

SECTION 174. Chapter 80 of the General Laws is hereby amended by striking out section 13, as so appearing, and inserting in place thereof the following section:-

Section 13. Assessments made by a board of the commonwealth under this chapter shall bear interest at 1 rate of 5 per cent per annum or, at the election of the board at a rate up to 2 per cent above the rate of interest chargeable to the body politic on behalf of which the assessment was made, for the betterment project to which the assessments relate, from the thirtieth day after the date the notice of the assessments was sent by the collector. Other assessments made under this chapter shall bear interest at 1 rate of 5 per cent per annum or, at the election of the city, town or district at a rate up to 2 per cent above the rate of interest chargeable to the city, town or district for the betterment project to which the assessments relate, from the thirtieth day after the date the notice of the assessments was sent by the collector. The assessors shall add each year to the annual tax assessed with respect to each parcel of land the assessments, constituting liens thereon, that have been committed to the collector prior to January second of that year and that have not been apportioned as hereinafter provided, remaining unpaid, as certified to them by the collector, when the valuation list is completed, with interest to the date when interest on taxes becomes due and payable. At any time before the completion by the assessors of the valuation list for the year in which the assessments will first appear on the annual tax bill, the board of assessors may, and at the request of the owner of the land assessed shall, apportion the assessments or unpaid balances of them made under this chapter into the number of equal portions, not exceeding 20, as is determined by the board or as is requested by the owner, as the case may be; provided, however, that none of the portions shall be less than $5; provided further, that, if an original assessment exceeds $100 and has been placed upon the annual tax bill, or has been apportioned into a number of portions less than 20 and the first portion has been placed upon an annual tax bill, the board of assessors may in its discretion, upon a request for the apportionment of the assessment into 20 portions made by the owner prior to a sale or taking of the land for the non-payment of the assessment or portion and upon payment of necessary intervening charges and fees and the portions of the assessment as would have become due and payable if the request for apportionment had been seasonably made, apportion or reapportion the said assessment as aforesaid, and if another tax or assessment constituting a lien upon the parcel to which the assessment so apportioned or reapportioned relates remains unpaid after the apportionment or reapportionment, the collector may institute proceedings anew for the sale or taking of the parcel at any time prior to the expiration of the lien or of a period of 20 days after the apportionment or reapportionment, whichever is later. If an assessment relates to a state-funded project, the apportionment or reapportionment described herein shall be undertaken in accordance with the terms aforesaid by the board on whose behalf the assessment was made; provided, however, that the apportionment shall be made of the assessments or unpaid balances together with any interest due thereon. The assessors shall add one of the portions, with interest on the amount remaining unpaid from 30 days after the date the notice of the original assessment was sent by the collector to the date when interest on taxes becomes due and payable, to the first annual tax upon the land and shall add to the annual tax for each year thereafter 1 of the portions and 1 year's interest on the amount of the assessment remaining unpaid until the portions shall have been so added; the assessments and apportioned parts thereof, and interest thereon as herein provided, that have been added to the annual tax on a parcel of land shall be included in the annual tax bill thereon. After an assessment or a portion thereof has been placed on the annual tax bill, the total amount of the bill shall be subject to interest under and in accordance section 57 or 57C of chapter 59.

Notwithstanding the foregoing, or any general or special law to the contrary, a city, town or district may elect to: (i) apportion assessments, or the unpaid balances of assessments, into annual portions equal to the number of years for which bonds are issued for the project for which the assessments are made; (ii) structure the portions so that the amount payable each year for assessment principal and interest combined are as nearly equal as practicable or, in the alternative, provides for a more rapid amortization of the assessment principal amount where the debt service on the bonds issued for the project is so structured; or (iii) make the annual portion so structured payable in the same number of preliminary and actual installments as the real estate tax in the city, town or district, with each installment equal in amount and due at the same time as each installment of the tax.

Notwithstanding a prior apportionment, the assessors, upon written application of the owner of the land assessed, shall order that the full amount of any assessment, or any portion thereof, remaining unpaid be payable forthwith and shall commit the amount, together with interest thereon from 30 days after the date the notice of the original assessment was sent if no portion has been added to a tax levy or, if a portion has been added to a tax levy, then with interest from October 1 of the year to which the last portion has been added, with the warrant therefor, to the collector for collection. If a part of a prior apportioned assessment is ordered to be payable forthwith, the payments shall be credited to the terminal or final years so as to reduce the period of payment.

SECTION 175. Section 16A of chapter 83 of the General Laws, as so appearing, is hereby amended by inserting after the word “deeds”, in line 4, the following words:- and files a copy of the certificate with the collector of taxes of the city or town in which the lien under this section shall take effect.

SECTION 176. Chapter 90B of the General Laws is hereby amended by inserting after section 2 the following section:-

Section 2A. The owner of a vessel that has a valid marine document issued by the United States Customs and Border Protection in the United States Department of Homeland Security or any successor agency and is homeported in the commonwealth or maintained in commonwealth waters by a resident of the commonwealth shall apply to the director on a form prescribed the director for a registration decal or renewal thereof. The application shall be signed by the owner of the vessel and submitted to the director together with a fee, as determined annually by the commissioner of administration under section 3B of chapter 7.

The registration decal shall be displayed on the upper left section of the transom while facing the transom so as to be visible to any law enforcement officer.

Registration decal information for documented vessels shall be maintained by the department and transmitted to the board of assessors of each city and town for the purposes of assessing the excise imposed by chapter 60B.

This section shall not apply to owners of vessels documented for commercial use.

SECTION 177. Section 3 of said chapter 90B, as appearing in the 2014 Official Edition, is hereby amended by adding the following subsection:-

(l) Registration information for motorboats shall be maintained by the department and transmitted to the board of assessors of each city and town for the purposes of assessing the excise imposed by chapter 60B.

SECTION 178. Section 1 of chapter 90C of the General Laws, as so appearing, is hereby amended by striking out the definition of “Audit sheet” and inserting in place thereof the following definition:-

“Audit sheet”, a list of unique numbers assigned to the citations in a particular citation book, or in electronic format, and in such form as the registrar shall determine.

SECTION 179. Said section 1 of said chapter 90C, as so appearing, is hereby further amended by striking out the definition of “Citation” and inserting in place thereof the following definition:-

“Citation”, a notice, whether issued in handwritten form from a citation book or issued electronically and then printed on paper, upon which a police officer shall record an occurrence involving a motor vehicle law violation by the person cited; provided, however, that each citation shall be numbered and shall be in such form and such parts as determined jointly by the administrative justice of the district court department and the registrar.

SECTION 180. Said section 1 of said chapter 90C, as so appearing, is hereby further amended by inserting after the word “town” , in line 60, the following words:- or a designee.

SECTION 181. Said section 1 of said chapter 90C, as so appearing, is hereby further amended by striking out, in lines 61 and 62, inclusive, the words “chairman of the Massachusetts Department of Transportation,” and inserting in place thereof the words:- secretary of transportation or the secretary’s designee.

SECTION 182. The first paragraph of section 2 of said chapter 90C, as so appearing, is hereby amended by adding the following 2 sentences:- The executive office of public safety and security shall promulgate rules and regulations establishing the standards required by this section for the issuance of electronic citations, including the proper equipment to be maintained by each department. In lieu of or in addition to issuing citation books, each police chief whose department issues citations electronically may authorize each police officer of the department who has been trained pursuant to the regulations promulgated pursuant to this section to issue citations electronically.

SECTION 183. Said section 2 of said chapter 90C, as so appearing, is hereby further amended by striking out, in line 66, the words “by said police officer and by the violator” and inserting in place thereof the following words:- , manually or electronically, by the police officer.

SECTION 184. The fourth paragraph of said section 2 of said chapter 90C, as so appearing, is hereby amended by striking out the last sentence.

SECTION 185. Said section 2 of said chapter 90C, as so appearing, is hereby further amended by striking out, in line 96, the word “him”, and inserting in place thereof the following words:- the police officer; provided, however, that if a citation has been issued electronically, an electronic record shall be made and delivered to the police chief.

SECTION 186. Said section 2 of said chapter 90C, as so appearing, is hereby further amended by inserting after the word “citation”, in line 104, the following words:- or, if issued electronically, shall retain the police department report of the issuance.

SECTION 187. Said section 2 of said chapter 90C, as so appearing, is hereby further amended by inserting after the word “citations”, in line 106, the following words:- issued from a citation book.

SECTION 188. Said section 2 of said chapter 90C, as so appearing, is hereby further amended by inserting after the word “registrar”, in line 108, the following words:- or, in the case of citations issued electronically alleging a civil motor vehicle infractions, shall ensure that such citations are electronically forwarded as required.

SECTION 189. Said section 2 of said chapter 90C, as so appearing, is hereby further amended by inserting after the word “copies”, in line 110, the following words:- or electronic records.

SECTION 190. Said section 2 of said chapter 90C, as so appearing, is hereby further amended by inserting after the word “citation”, in line 121, the following words:- issued from a citation book.

SECTION 191. The last paragraph of said section 2 of said chapter 90C, as so appearing, is hereby amended by adding the following sentence:- If any record of a citation issued electronically is spoiled, mutilated or voided, the record of the electronic citation, to the extent it can be recovered, shall be endorsed with a full explanation thereof by the police officer voiding the electronic citation and it shall be forwarded to the registrar in a manner approved by the registrar and the officer shall be prepared to account for the void in an electronic audit trail.

SECTION 192. Section 3 of said chapter 90C, as so appearing, is hereby amended by striking out, in line 37, the words “the back of.”

SECTION 193. Said section 3 of said chapter 90C, as so appearing, is hereby further amended by striking out, in line 245, the word “and” and inserting in place thereof the following words:- , in a format acceptable to the district court, and.

SECTION 194. The second paragraph of section 4 of said chapter 90C, as so appearing, is hereby amended by inserting after the second sentence the following sentence:- If an arrest is made and the citation is issued electronically, the notation of arrest shall be made on the printed copy and on any additional printed copies provided to the court and shall be made on the electronic record of the citation as agreed upon by the administrative justice of the district court and the registrar.

SECTION 195. Section 27A of chapter 111 of the General Laws, as so appearing, is hereby amended by striking out, in line 1, the word “each” and inserting in place thereof the following words:- their respective boards of health and, in a city having a Plan E charter, by the affirmative vote of a majority of all members of the city council, in other cities, by a vote of the city council and approval of the mayor and, in a town, by a vote of the board of selectmen.

SECTION 196. Section 27B of said chapter 111, as so appearing, is hereby amended by striking out, in line 5, the words “vote of a town at a regular annual town meeting” and inserting in place thereof the following words:- a vote of the board of selectmen.

SECTION 197. Said section 27B of said chapter 111, as so appearing, is hereby further amended by striking out, in line 32, the words “at a town meeting” and inserting in place thereof the following:- by vote of the board of selectmen.

SECTION 198. Section 22 of chapter 121B of the General Laws is hereby repealed.

SECTION 199. Section 24 of said chapter 121B, as appearing in the 2014 Official Edition, is hereby amended by striking out, in lines 9 to 12, inclusive, the words “, without first obtaining a finding of financial feasibility from the emergency finance board described in section twenty-two, or the commission authorized to succeed to the function of said board under said section,”.

SECTION 200. Section 3 of chapter 121C of the General Laws, as so appearing, is hereby amended by striking out, in lines 8 and 9, the words “a town at an annual town meeting or a special town meeting called for the purpose,” and inserting in place thereof the following words:- by the board of selectmen in a town.

SECTION 201. Section 11 of said chapter 121C, as so appearing, is hereby amended by striking out the last sentence.

SECTION 202. Said section 12 of said chapter 138, as so appearing, is hereby further amended by striking out, in lines 79 to 81, inclusive, the words “, notwithstanding any limitation on the number of licenses the city or town is authorized to grant in section 17,” and inserting in place thereof the following words:- pursuant to the municipal plan as required by section 17

SECTION 203. Said section 12 of said chapter 138, as so appearing, is hereby further amended by striking out, in lines 107 to 109, inclusive, the words “and irrespective of any limitation of number of licenses contained in section seventeen”.

SECTION 204. The sixth paragraph of said section 12 of said chapter 138, as so appearing, is hereby amended by striking out the last sentence.

SECTION 205. Said section 12 of said chapter 138, as so appearing, is hereby further amended by inserting after the word “antemeridian”, in lines 150 and 155, each time it appears, the following words:- , except in a city or town that is serviced by the Massachusetts Bay Transportation Authority’s late-night service as authorized by chapter 161A if the local governing body of such city or town accepts this provision.

SECTION 206. Said section 12 of said chapter 138, as so appearing, is hereby further amended by adding the following 4 paragraphs:-

All licenses issued under this section pursuant to a new license application that is filed after July 1, 2016 shall be nontransferable.

If a license granted under this section is cancelled, revoked or no longer in use by the license holder, the license shall be returned physically, with all of the legal rights, privileges and restrictions pertaining thereto to the licensing authority.

If a license holder closes or terminates the license holder’s business or sells or transfers such business, the license holder shall return the license physically, with all of the legal rights, privileges and restrictions pertaining thereto to the licensing authority and the licensing authority may then, in its discretion, grant that license to a qualified new applicant at a different location according to the standard for a new license.

A license may be reissued by the licensing authority at the same location only if an applicant for the license files with the local licensing authority a letter from the department of revenue and any applicable government agency indicating that the license is in good standing with the department and applicable government agency and that all applicable taxes, payments, assessments and contributions for unemployment and health insurance have been paid. If a license granted under this section has been cancelled, revoked or no longer in use and was subsequently reissued to a new licensee at the same location and the prior licensee at that location was reported as delinquent under section 25, the name of the new licensee shall appear in the place and stead of the former licensee as of the date of the new license being issued unless the alcoholic beverages control commission otherwise orders in writing, for good cause, after a hearing with notice to all parties.

SECTION 207. The first paragraph of section 14 of said chapter 138, as so appearing, is hereby amended by striking out the first sentence and inserting in place thereof the following sentence:- Special licenses for the sale of all alcoholic beverages or wines and malt beverages only, or any of them, may be issued, as determined by the municipality, by a local licensing authority to the responsible manager of an indoor or outdoor activity or enterprise or to the responsible manager of a nonprofit organization conducting an indoor or outdoor activity or enterprise.

SECTION 208. Section 16A of said chapter 138, as so appearing, is hereby amended by striking out, in line 12, the word “so” and inserting in place thereof the following words:- as determined by a municipality to be.

SECTION 209. Said section 16A of said chapter 138, as so appearing, is hereby further amended by striking out, in lines 15 and 16, the words “, to the extent that the same are issuable under section seventeen”.

SECTION 210. Said section 16A of said chapter 138, as so appearing, is hereby further amended by striking out, in line 19, the words “for the purposes of section seventeen”.

SECTION 211. Section 17 of said chapter 138, as so appearing, is hereby amended by striking out the introductory paragraph and the first 4 paragraphs and inserting in place thereof the following 3 paragraphs:-

Section 17. A city or town, except the city of Boston, shall determine the number of all alcoholic beverage or wines and malt beverage licenses to be issued by its local licensing authority under sections 12, 14 and 15F, including the number of seasonal licenses; provided, that for licenses issued under section 15, cities and towns, except the city of Boston, may grant 1 such license for each population unit of 5,000 or any additional fraction thereof but may, regardless of population, grant at least 2 licenses under section 15.

A city or town, except the city of Boston, that seeks to grant additional licenses on or after March 31, 2017 shall adopt a plan that is approved by the mayor, city council or board of selectmen. The plan shall determine the process for granting additional licenses; provided, however, that: (i) at least 1 public hearing regarding the plan shall be conducted by the city council, board of selectmen or governing body of the city or town; and (ii) the city or town shall notify the alcoholic beverages control commission of the public hearing.

The governing body of each city or town, except the city of Boston, shall hold a public hearing regarding a license application within 30 days of the date of the license application.

SECTION 212. Said section 17 of said chapter 138 is hereby further amended by striking out, in line 316, as so appearing, the words “sections 12, 15” and inserting in place thereof the following word:- section 15.

SECTION 213. Sections 17A to 17C, inclusive, of said chapter 138 are hereby repealed.

SECTION 214. Section 29 of said chapter 138, as appearing in the 2014 Official Edition, is hereby amended by striking out, in lines 22 to 24, inclusive, the words “; but a license issued to a registered pharmacist under said section shall be included in computing the number of licenses that may be granted in any city or town as provided in section seventeen”.

SECTION 215. Section 3A of chapter 139 of the General Laws, as so appearing, is hereby amended by striking out, in line 21, the words “for two years from the first day of October” and inserting in place thereof the following words:- , unless dissolved by payment or abatement, until such debt has been added to or committed as a tax pursuant to this section and, thereafter, unless so dissolved, shall continue as provided in section 37 of chapter 60; provided, however, that if any such debt is not added to or committed as a tax pursuant to this section for the next fiscal year commencing after the filing of the statement, then the lien shall terminate on October 1 of the third year.

SECTION 216. Subsection (2) of section 44A of chapter 149 of the General Laws is hereby amended by striking out paragraphs (A) and (B), as amended by section 36 of chapter 10 of the acts of 2015, and inserting in place thereof the following 2 paragraphs:-

(A) Every contract or procurement for the construction, reconstruction, installation, demolition, maintenance or repair of a building by a public agency estimated to cost less than $10,000 shall be obtained through the exercise of sound business practices as defined in section 2 of chapter 30B. The public agency shall make and keep a record of each procurement that shall at least include the name and address of the person from whom the services were procured. A public agency that utilizes a vendor on a statewide contract procured through the operational services division or a blanket contract procured by the public agency pursuant to this subsection shall be deemed to have obtained the contract through sound business practices.

(B) Every contract for the construction, reconstruction, installation, demolition, maintenance or repair of any building estimated to cost not less than $10,000 but not more than $50,000 shall be awarded to the responsible person offering to perform the contract at the lowest price. The public agency shall make public notification of the contract and shall seek written responses from at least 3 persons who customarily perform such work. The solicitation shall include a scope-of-work statement that defines the work to be performed and provides potential responders with sufficient information regarding the objectives and requirements of the public agency and the time period within which the work shall be completed. The public agency shall record the names and addresses of all persons from whom written responses were sought, the names of the persons submitting written responses and the date and amount of each written response. A public agency may utilize a vendor list established through a statewide contract procured through the operational services division to identify any person from whom it will seek written responses for the purposes of this paragraph. A public agency may also procure a blanket contract to establish a listing of vendors in certain defined categories of work that are under contract to provide services for multiple individual tasks of not more than $50,000 each and from whom written responses will be sought. Any such blanket contract procured by the awarding authority shall be procured pursuant to either section 39M of chapter 30 or this section and sections 44B to 44J, inclusive, which are applicable to projects over $50,000. For the purposes of this paragraph, “public notification” shall include, but not be limited to, posting at least 2 weeks before the time specified in the notification for the receipt of responses, the contract and scope-of-work statement: (i) on the website of the public agency; (ii) on the COMMBUYS system administered by the operational services division; (iii) in the central register published pursuant to section 20A of chapter 9; and (iv) in a conspicuous place in or near the primary office of the public agency; provided, however, that if the public agency obtains a at least 2 written responses from a vendor list established through a blanket contract or a statewide contract procured through the operational services division and the lowest of those written responses is deemed acceptable to the public agency, public notification shall not be required.

SECTION 217. Said section 44A of said chapter 149, as appearing in the 2014 Official Edition, is hereby further amended by striking out, in line 75, the words “not less than $25,000” and inserting in place thereof the following words:- more than $50,000.

SECTION 218. Said section 44A of said chapter 149 is hereby further amended by striking out, in line 76, as so appearing, the figure “$100,000” and inserting in place thereof the following figure:- $150,000.

SECTION 219. Said section 44A of said chapter 149 is hereby further amended by striking out, in line 87,as so appearing, the figure “$100,000” and inserting in place thereof the following figure:- $150,000.

SECTION 220. Section 44F of said chapter 149, as so appearing, is hereby amended by striking out, in line 6, the figure “$20,000” and inserting in place thereof the following figure:- $25,000.

SECTION 221. Said section 44F of said chapter 149, as so appearing , is hereby further amended by striking out, in line 42, the words “ten thousand dollars” and inserting in place thereof the following figure:- $25,000.

SECTION 222. Section 44J of said chapter 149, as so appearing, is hereby amended by inserting after the word “project”, in line 16, the following words:- and on the COMMBUYS system administered by the operational services division.

SECTION 223. Chapter 217 of the General Laws is hereby amended by inserting after section 16 the following section:-

Section 16A. The register in each county shall, upon the request in writing of the board of assessors of any city or town in the register’s county, furnish the board with copies of petitions, formal and informal, pursuant to sections 3-301 and 3-402 of chapter 190B, for the probate of a will, for the appointment of a personal representative and for the adjudication of intestacy, filed in the county registry in relation to decedents whose domicile, as stated in the petition, was in the city or town of the board.

The register may furnish the board with a list of such petitions that shall contain: (i) the name of decedent; (ii) decedent’s date of death; (iii) the street address and city or town of the decedent as stated on the petition; (iv) the filing date of the petition; and (v) the docket number.

SECTION 224. Section 21 of chapter 218 of the General Laws, as appearing in the 2014 Official Edition, is hereby amended by inserting after the word “action”, in line 8, the following words:- by a city or town under section 35 of chapter 60 for the collection of unpaid taxes on personal property or an action.

SECTION 225. Said section 21 of said chapter 218, as so appearing, is hereby further amended by inserting after the word “action”, in line 38, the following words:- by a city or town under said section 35 of said chapter 60 for the collection of unpaid taxes on personal property or an action.

SECTION 226. Section 17 of chapter 268A of the General Laws, as so appearing, is hereby amended by adding the following paragraph:-

This section shall not prevent a municipal employee from acting as an agent for, or performing services on behalf of, the employee’s municipality and any other governmental units, as described in section 4A of chapter 40, under an intermunicipal agreement pursuant to said section 4A of said chapter 40 or as otherwise provided by law provided that the employee is acting within the scope of the employee’s duties under the agreement or law.

SECTION 227. Section 1 of chapter 74 of the acts of 1945 is hereby further amended by striking out the first paragraph, as appearing in section 215 of chapter 149 of the acts of 2004, and inserting in place thereof the following paragraph:-

For purposes of this act, the term “board” shall mean the municipal finance oversight board as defined in section 1 of chapter 44A of the General Laws.

SECTION 228. Section 2 of said chapter 74, as amended by section 1 of chapter 279 of the acts of 1960, is hereby further amended by striking out the first and second sentences and inserting in place thereof the following 2 sentences:- Any county, except Suffolk or Nantucket, if authorized by the county commissioners or any city or town, including the cities of Boston and Worcester, if authorized by a 2/3 vote, as defined in section 1 of chapter 44 of the General Laws, with the approval of the mayor in a city or the board of selectmen in a town or, in a district, with the approval of the prudential committee, may engage in any useful public works project in cooperation with the federal government in any program pursuant to any act or joint resolution of congress but only where the borrowing is approved by the board and the proper federal authorities have approved a grant or loan or a grant and loan therefor of federal money pursuant to any act or joint resolution of congress. Such approved projects shall be carried out in all respects subject to the act or joint resolution and to such terms, conditions, rules and regulations not inconsistent with applicable federal laws and regulations as the board may establish to ensure proper execution of such projects.

SECTION 229. The first sentence of the fourth paragraph of section 15 of chapter 701 of the acts of 1960, as appearing in section 34 of chapter 359 of the acts of 2010, is hereby amended by striking out the figure “$25,000” and inserting in place thereof the following figure:- $50,000.

SECTION 230. Any city, town, district, municipal lighting plant or county that established an Other Post Employment Benefits Liability Trust Fund pursuant to section 20 of chapter 32B of the General Laws before the effective date of this act shall continue that fund under the terms originally established unless the city, town, district, municipal lighting plant or county reaccepts said section 20 of said chapter 32B after the effective date of this act.

SECTION 231. On or after March 31, 2017, the number of licenses then authorized under section 17 of chapter 138 of the General Laws shall continue unless changed by the governing body of a city or town under said section 17 of said chapter 138.

SECTION 232. On or before April 1, 2017, all telephone companies and distribution companies as defined by chapter 164 of the General Laws shall jointly prepare and file a report to the joint committee on telecommunications, utilities and energy and the joint committee on municipalities and regional government. The report shall include the following information as of December 31, 2016: (i) the number of double poles; (ii) double pole activity, including all attachments transferred during 2016; (iii) the number of unlicensed commercial and municipal attachments; (iv) the average number of days between the erection of the second pole and takedown of the original defective pole when there are no unlicensed attachments on the original pole; and (v) the average number of days between the erection of the second pole and the takedown of the defective pole when there is at least 1 unlicensed attachment on the original pole. The companies shall also report the results of any alternative programs to address the removal of double poles conducted from January 1, 2016 to December 31, 2016, inclusive, including the use of third parties or technology to facilitate the removal of attachments and double poles. The companies shall also provide a list of communities and municipal electric companies that participate in the statewide notification system utilized to facilitate the notification process for electronically alerting attachment owners to transfer and remove equipment attached to double poles.

SECTION 233. The department of revenue shall conduct a study to determine the feasibility of updating or supplementing the annual estimates of the amount of state aid provided to municipalities in order to capture all forms of financial assistance provided by the commonwealth to municipalities. The study shall examine the feasibility of notifying each municipality of the: (i) fiscal impact of assistance provided to each municipality for programs not currently accounted for under section 25A of chapter 58 of the General Laws including, but not limited to, teacher retiree pension payments, public school military mitigation pursuant to section 95 of chapter 71 of the General Laws, inserted by section 12 of chapter 284 of the acts of 2014, payments in lieu of taxes, water pollution abatement, kindergarten expansion grants and charter school reimbursement pursuant to subsection (gg) of section 89 of chapter 71 of the General Laws; (ii) total amount of state aid awarded to municipalities; and (iii) amount of such assistance received by each municipality. The department shall file the report with the clerks of the senate and house of representatives, the chairs of the house and senate committees on ways and means and the senate and house chairs of the joint committee on revenue not later than March 1, 2017.

SECTION 234. Sections 12, 93, 102 to 105, inclusive, 107, 113 to 115, inclusive, 119 and 120 shall take effect on January 1, 2017.

SECTION 235. Sections 27 and 28 shall apply to certifications for fiscal years beginning on or after July 1, 2017.

SECTION 236. Sections 98, 99 and 223 shall take effect on January 1, 2018.

SECTION 237. Sections 108, 110, 111 to 113, inclusive, and 129 to 131, inclusive, shall apply to taxes assessed for fiscal years beginning on or after July 1, 2016.

SECTION 238. Sections 109, 123, 125, 126, 157, 176 and 177 shall apply to taxes or excises assessed for fiscal years beginning on or after July 1, 2017.

SECTION 239. Sections 117, 118 and 137 shall apply to overlay raised under section 25 of chapter 59 of the General Laws for any fiscal year before or after the effective date of this act.