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 any general or special law to the contrary, the town of Barnstable shall assess and collect assessments under chapter 80 or 83 of the General Laws for making and repairing sewers within the town in accordance with the following:
(a) At any time before the completion by the assessors of the valuation list for the year in which assessments for making and repairing sewers will first appear on the annual tax bill, the board of assessors may, and at the request of the owner of the land assessed shall, apportion the assessments or unpaid balances into a number of equal portions, not exceeding a period of 30 years or the useful life of the main drains and common sewers as approved by the department of environmental protection, whichever is less, as determined by the board or as requested by the owner of the land; provided, however, that no portion shall be less than 5 dollars.
(b) At the request of the owner of land, if made within the same time period as provided in subsection (a), the principle and interest combined for each portion of all assessments and unpaid balances shall be as nearly equal as practicable.
(c) The annual portion adopted by the board of assessors under subsection (a) shall be billed and collected on a schedule determined by the town.
SECTION 2. This act shall apply to all betterments and assessments made after April 7, 2011.SECTION 3. This act shall take effect upon its passage.
Approved, September 3, 2013.