[ Text of section effective until November 7, 2016. For text effective November 7, 2016, see below.]
Section 57A. In any city or town which accepts the provisions of this section notwithstanding the provisions of section fifty-seven, if a bill for real estate or personal property taxes, in an amount not in excess of twenty-five dollars, remains unpaid after November first of the fiscal year in which it is payable, or after the thirtieth day after the date on which the bill for such tax was mailed, if mailed after October first, interest at the rate of fourteen per cent per annum computed from October first, or from the date the bill for such tax was mailed, if mailed after October first, shall be paid on such unpaid tax.
Chapter 59: Section 57A. Unpaid taxes not in excess of one hundred dollars; interest
[ Text of section as amended by 2016, 218, Sec. 140 effective November 7, 2016 for taxes or excises assessed for fiscal years beginning on or after July 1, 2017. See 2016, 218, Sec. 248. For text effective until November 7, 2016, see above.]
Section 57A. In any city or town that accepts this section, notwithstanding sections 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 any delinquent preliminary or actual tax first installment.