Amendment #5 to H52

Relative to Abatement Taxes

Mr. Hill of Ipswich moves to amend the bill by adding the following section:

SECTION XX.  Chapter 4 of the General Laws as appearing in the 2014 official edition is hereby amended by inserting at the end thereof the following new section:-

Section XX. Time for performance of acts

"Except as otherwise provided, when the day or the last day for the performance of any act, including the making of any payment or tender of payment, the application for an abatement as established under section 59 of chapter 59, authorized or required by statute or by contract, falls on a day when state and or municipal offices have been closed due to inclement weather or public safety measure, the act may be performed on the next succeeding business day that said offices are open.

SECTION XX.  The above section take effect January 26, 2015.”