AN ACT AUTHORIZING THE BOARD OF ASSESSORS OF THE TOWN OF STURBRIDGE TO GRANT TAX ABATEMENTS TO CERTAIN MILITARY PERSONNEL
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 board of assessors of the town of Sturbridge may grant, retroactive to fiscal year 2002, real and personal property tax abatements of up to 100 per cent of the total tax assessed to any member of the Massachusetts National Guard and to a reservist on active duty and serving in a foreign country for the fiscal year in which such military personnel was on active duty and serving in a foreign country, subject to eligibility criteria developed by the board of assessors.
SECTION 2. Section 1 is hereby repealed.
SECTION 3. Section 2 shall take effect on the first day of fiscal year 2017.
Approved, December 3, 2014.