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  • Acts
  • 2000
  • Chapter 324 AN ACT RELATIVE TO THE FILING DEADLINE FOR PROPERTY TAX APPEALS.

Whereas , The deferred operation of this act would tend to defeat its purpose, which is to provide forthwith a uniform procedure for the filing of property tax appeals, 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 7 of chapter 58A of the General Laws, as appearing in the 1998 Official Edition, is hereby amended by inserting after the first paragraph the following paragraph:-
If any petition, including any petition, statement or appeal filed under this section or section 7A or 7B, is, after the period allowed for filing appeals with the board, delivered by United States mail, or by such alternative private delivery service as the board may by rule permit, to the board, the date of the United States postmark, or other substantiating mark permitted by rule of the board, affixed on the envelope or other appropriate wrapper in which such petition is mailed or delivered shall be deemed to be the date of delivery, if such petition was mailed in the United States in an envelope or other appropriate wrapper, first class postage prepaid, or delivered to such alternative private delivery service, properly addressed to the board. As used in this section, "United States postmark" shall mean only a postmark made by the United States post office.

SECTION 2. Section 59 of chapter 59 of the General Laws, as so appearing, is hereby amended by adding the following paragraph:-
If any application for abatement of tax is, after the period or date prescribed by this section, delivered by United States mail, or by such alternative private delivery service as the commissioner of revenue may by regulation permit, to the assessors, the date of the United States postmark, or other substantiating date mark permitted by regulation of the commissioner of revenue, affixed on the envelope or other appropriate wrapper in which such application is mailed or delivered shall be deemed to be the date of delivery, if such application was mailed in the United States in an envelope or other appropriate wrapper, first class postage prepaid, or delivered to such alternative private delivery service, properly addressed to the assessors. As used in this section, "United States postmark" shall mean only a postmark made by the United States post office.

SECTION 3. Section 64 of said chapter 59, as so appearing, is hereby amended by adding the following paragraph:-
If any complaint under this section is, after the period or date prescribed by this section, delivered by United States mail, or by such alternative private delivery service as the county commissioners or the board authorized to hear and determine such complaints, may permit, to the clerk of the county commissioners, or to such board, the date of the United States postmark, or other substantiating date mark permitted by the county commissioners or such board, affixed on the envelope or other appropriate wrapper in which such complaint is mailed or delivered shall be deemed to be the date of delivery, if such complaint was mailed in the United States in an envelope or such appropriate wrapper, first class postage prepaid, or delivered to such alternative private delivery service, properly addressed to the county commissioners or the board authorized to hear and determine such complaints.
As used in this section, "United States postmark" shall mean only a postmark made by the United States post office.

SECTION 4. Section 65 of said chapter 59, as so appearing, is hereby amended by adding the following paragraph:-
If any such petition is, after the period or date prescribed by this section, delivered by United States mail, or by such alternative private delivery service as the appellate tax board may by rule permit, to such board, the date of the United States postmark, or other substantiating date mark permitted by rule of such board, affixed on the envelope or other appropriate wrapper in which such petition is mailed or delivered shall be deemed to be the date of delivery, if such petition was mailed in the United States in an envelope or other appropriate wrapper, first class postage prepaid, or delivered to such alternative private delivery service, properly addressed to the board. As used in this section, "United States postmark" shall mean only a postmark made by the United States post office.

SECTION 5. Section 33A of chapter 62C of the General Laws, as so appearing, is hereby amended by inserting after the second paragraph the following paragraph:-
If any petition is, after the period or date prescribed under section 39, delivered by United States mail, or by such alternative private delivery service as the appellate tax board may by rule permit, to the appellate tax board, the date of the United States postmark, or other substantiating date mark permitted by rule of the board, affixed on the envelope or other appropriate wrapper in which such petition is mailed or delivered shall be deemed to be the date of delivery, if such petition was mailed in the United States in an envelope or other appropriate wrapper, first class postage prepaid, or delivered to such alternative private delivery service, properly addressed to the board.

Approved November 30, 2000.