AN ACT AUTHORIZING THE RECERTIFICATION OF THE FISCAL YEAR 2011 TAX RATE FOR THE TOWN OF LEXINGTON.
Whereas, The deferred operation of this act would tend to defeat its purpose, which is to provide forthwith for the recertification of a certain tax rate for the town of Lexington, 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. Notwithstanding the last paragraph of section 23 of chapter 59 of the General Laws or any other general or special law to the contrary, the commissioner of revenue shall recertify the fiscal year 2011 tax rate approved on December 9, 2010 for the town of Lexington to correct tax rates that were understated due to a technical error in the submittal of valuation information with respect to values of 3 parcels governed by a tax increment financing agreement approved by the Lexington town meeting on October 17, 2007. Prior to recertification by the commissioner, the town of Lexington shall hold a public hearing pursuant to section 56 of chapter 40 of the General Laws.
SECTION 2. Notwithstanding section 57C of chapter 59 of the General Laws or any other general or special law to the contrary, if the actual fiscal year 2011 tax bills are mailed after December 31, 2010, but on or before January 31, 2011, they shall be due and payable in 2 installments, the first due and payable 30 days after the date of mailing and the second due and payable on May 1, 2011, after which dates, if unpaid, they shall become delinquent.
Approved, January 4, 2011.