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 chapter 59 of the General Laws or any other general or special law to the contrary, the board of assessors of the town of Newbury may grant real estate tax abatements in the amount of $10,087.07 for the period of March 9, 2013 through June 30, 2013 to those homeowners whose homes on Plum Island in the town of Newbury were destroyed as a result of beach erosion between March 9, 2013 and March 30, 2013.
SECTION 2. This act shall take effect upon its passage.
Approved, January 30, 2014.