Be it enacted by the Senate and House of Representatives
in General Court assembled, and by the authority of the same,
SECTION 1. Notwithstanding the provisions of section seventy-five of chapter fifty-nine of the General Laws or any other general or special law to the contrary, 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 for fiscal year nineteen hundred and eighty-six by the city of Boston, the assessors for said city shall, at such time as the commissioner of revenue may in writing approve, but not later than thirty days after the effective date of this act, assess such person for such estate. Valuations of all or a portion of any estate attributable to clerical or data processing errors shall be construed as omitted assessments and subject to the provisions of this act. The taxes so assessed shall be entered on the fiscal year nineteen hundred and eighty-six tax list of the collector for said city who shall collect and pay over the same. The assessors of said city shall also deliver to the collector their warrants for collection of all taxes so entered on the tax list. Such additional assessments shall not render the tax levy of said city invalid although its amount, in consequence thereof, shall exceed the amount otherwise authorized by law to be raised.
SECTION 2. This act shall take effect upon its passage.