AN ACT FURTHER REGULATING THE ASSESSMENT OF CERTAIN REAL OR PERSONAL PROPERTY.
Be it enacted by the Senate and House of Representatives
in General Court assembled, and by the authority of the same,
Section 75 of chapter 59 of the General Laws
is hereby amended by
striking out the first sentence, as most recently amended by section 1 of
chapter 166 of the acts of 1977, and inserting in place thereof the
following sentence:- If any portion of the real or personal estate of a
person, to an amount not less than one hundred dollars and liable to
taxation, has been omitted from the annual assessment of taxes, the
assessors shall at such time as the commissioner may in writing approve,
assess such person for such estate; provided, however, that in no event may
such assessment be made later than June twentieth of the taxable year or
ninety days after the date on which the tax bills are mailed, whichever is later.
The provisions of this act shall apply to taxes levied for the fiscal year ending June
thirtieth, nineteen hundred and eighty-four and subsequent fiscal years.