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  • Acts
  • 1999
  • Chapter 158 AN ACT RELATIVE TO PAYMENT OF LOCAL REAL ESTATE TAXES AND THE BROWNFIELDS ADVISORY GROUP.

Whereas , The deferred operation of this act would tend to defeat its purpose, which is in part to provide forthwith for the payment of actual real estate tax bills in certain cities or towns, therefore it is hereby declared to be an emergency law, necessary for the immediate preservation of the public convenience.


Be it enacted by the Senate and House of Representatives in General Court assembled, and by the authority of the same, as follows:


SECTION 1. Section 28 of chapter 23G of the General Laws, as appearing in the 1998 Official Edition, is hereby amended by striking out, in line 46, the words "section 31 of chapter 23A" and inserting in place thereof the following word:- section 2.

SECTION 2. Subsection (n) of section 29A of said chapter 23G, as so appearing, is hereby amended by adding the following sentence:- Subsection (d), subsections (f) to (i), inclusive, and subsection (l) of section 2 shall also apply to the members and affairs of the brownfields advisory group.

SECTION 3. Section 59A of chapter 59 of the General Laws, as so appearing, is hereby amended by striking out the fourth sentence and inserting in place thereof the following two sentences:- A city or town that accepts this section shall adopt an ordinance or by-law specifying the method for negotiating and approving agreements under this section. Copies of each such agreement shall be signed by the municipal officer required by the ordinance or by-law and by the owner of the property in question, notarized, attested to by the city or town clerk, and provided to the department of environmental protection, the federal Environmental Protection Agency, the commissioner, the city council or board of selectmen, and the owners of the property in question.

SECTION 4. (a) Notwithstanding the provisions of section 57C of chapter 59 of the General Laws or any other general or special law, rule or regulation to the contrary, for fiscal year 2000, an actual real estate tax bill issued upon the establishment of the tax rate for the fiscal year, after credit is given for any preliminary tax payments previously made, shall be due and payable in two installments. The first installment shall be due and payable on February 1, 2000, or 30 days after the actual real estate tax bills are mailed, whichever is later, and the second installment shall be due and payable on May 1, 2000, after which dates, if unpaid, they shall become delinquent.

(b) If the actual real estate tax bills issued in fiscal year 2000 are not mailed by January 15, 2000, then upon the establishment of the tax rate there shall be a single actual tax bill due and payable on May 1, 2000, or 30 days after the date of the mailing, whichever is later. Such tax bill shall represent the full balance owed after credit is given for the preliminary tax payments previously made.

(c) This section shall apply to a city or town that accepts it by vote of its city or town council, subject to its municipal charter, or its board of selectmen.

Approved December 17, 1999.