Be it enacted by the Senate and House of Representatives
in General Court assembled, and by the authority of the same,
SECTION 1. The following described lines shall hereafter comprise certain portions of the boundary line between the town of Groton and the town of Pepperell:
Beginning at a witness mark (WM1) at the corner of Groton and Pepperell about 60 feet easterly of the center of the Nashua River, said witness mark having coordinates X = 602,975.66, Y = 579,130.05; thence N73<= 31' 46" E 6167.02 feet to Corner GP (a) having coordinates X = 604,724.15, Y = 585,044.01; thence S23<= 48' 55" W 333.63 feet to Corner GP (b) having coordinates X = 604,418.93, Y = 584,909.29; thence N70<= 13" E 1211.651 feet to Corner GP (c) having coordinates X = 604,828.85, Y = 586,049.50; thence N68<= 50' 38" W 302.496 feet to Corner GP (d) having coordinates X = 604,928.02, Y = 585,767.39; thence along existing boundary line between Groton and Pepperell N73<= 31' 46" E 4290.02 feet to Groton-Pepperell-Dunstable town corner having coordinates X = 606,154.34, Y = 589,881.37.
Coordinates used in this act are based on the Massachusetts Coordinate System, Mainland Zone, as described in sections eight to thirteen, inclusive of chapter ninety-seven of the General Laws.
SECTION 2. Notwithstanding any contrary provision of law, taxes on real estate and personal property located in that part of the town of Groton which becomes part of the town of Pepperell under the provision of section one shall be assessed as of January the first, nineteen hundred and ninety-one, for the fiscal year beginning July first, nineteen hundred and ninety-one by the town of Pepperell although the said property on said date was located in the town of Groton.
SECTION 3. Any action taken by the assessors of the town of Pepperell in assessing taxes on real estate and personal property as of January first, nineteen hundred and ninety-one for the fiscal year beginning July first, nineteen hundred and ninety-one, and prior years on property located in the town of Pepperell under the provision of section one, is hereby validated and confirmed as if section one had been in effect when said assessments were made.
SECTION 4. The board of assessors of the town of Groton is hereby authorized and directed to abate any taxes assessed by it for the fiscal year beginning July first, nineteen hundred and ninety-one on any property referred to in section three.
SECTION 5. This act shall take effect upon its passage.