AN ACT AUTHORIZING THE TOWN OF MILTON TO ASSESS AN ADDITIONAL AMOUNT OF REAL ESTATE AND PERSONAL PROPERTY TAXES
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 21C of chapter 59 of the General Laws or any other general or special law to the contrary, the board of selectmen of the town of Milton may seek voter approval for the town of Milton to assess an additional amount of real estate and personal property taxes, not to exceed $500,000 in a fiscal year, in excess of the amount otherwise permitted by law. The funds shall be used for the payment of legally obligated medical expenses incurred by certain town of Milton public safety personnel resulting from injuries sustained in the line of duty or for debt issued for that purpose.
SECTION 2. Prior to October 1 of each year, the town shall determine whether to raise the tax rate for the purpose set forth in section 1 and shall notify the director of accounts, in the department of revenue, of the tax rate the board of assessors shall use.
SECTION 3. The authorization shall remain in effect as long as there are outstanding legally obligated medical expenses incurred by certain town of Milton public safety personnel resulting from injuries sustained in the line of duty.
SECTION 4. The town may create a special purpose fund, maintained by the town treasurer, into which the additional assessed amounts shall be deposited. Interest earned by the proceeds of the fund amounts shall remain with the fund. The additional amount assessed each year shall be considered an amount approved under paragraph (i½) or (k) of section 21C of chapter 59 of the General Laws for purposes of calculating the total taxes assessed, as defined in paragraph (a) of said section 21C of said chapter 59, or the maximum levy limit, under paragraph (f) of said section 21C of said chapter 59.
SECTION 5. Money from the fund shall only be expended for the payment of legally obligated medical expenses incurred by certain town of Milton public safety personnel resulting from injuries sustained in the line of duty or for debt issued for that purpose. The board of selectmen of the town of Milton may expend the proceeds of the fund without further authorization or appropriation.
SECTION 6. The fund shall be maintained as long as there are outstanding legally obligated medical expenses incurred by certain town of Milton public safety personnel resulting from injuries sustained in the line of duty.
SECTION 7. When the fund is closed, the director of accounts, in the department of revenue, shall use the proceeds of the fund to reduce the tax levy.
SECTION 8. Any question submitted to the voters pursuant to this act shall be worded as follows: “Shall the town of Milton be allowed to assess an additional amount of real estate and personal property taxes, not to exceed $500,000 in any fiscal year, for the purpose of funding the payment of legally obligated medical expenses incurred by certain town of Milton public safety personnel resulting from injuries sustained in the line of duty or for debt issued for that purpose? YES ______ NO ______”
SECTION 9. This act shall take effect upon its passage.
Approved, June 6, 2014.