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 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 2012 tax rate approved for the town of Acushnet on November 14, 2011, to reflect the percentage of the local tax levy to be borne by each class of personal and real property as approved by the board of selectmen at its October 24, 2011, hearing held in accordance with section 56 of chapter 40 of the General Laws; provided, however, that the board of assessors and tax collector shall provide written certification to the commissioner that the town has not sent out tax bills in reliance on the commissioner’s November 14, 2011, certification.
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 2012 tax bills are mailed after December 31, 2011, but on or before January 31, 2012, 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, 2012, after which dates, if unpaid, they shall become delinquent.
SECTION 3. This act shall take effect upon its passage.
Approved, December 13 , 2011.