The Commonwealth of Massachusetts

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PRESENTED BY:

George N. Peterson, Jr.

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To the Honorable Senate and House of Representatives of the Commonwealth of Massachusetts in General
                Court assembled:

                The undersigned legislators and/or citizens respectfully petition for the passage of the accompanying bill:

An Act relative to minimum tax billing.

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PETITION OF:

[SIMILAR MATTER FILED IN PREVIOUS SESSION
SEE HOUSE, NO. 3074 OF 2007-2008.]

The Commonwealth of Massachusetts

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In the Year Two Thousand and Nine

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An Act relative to minimum tax billing.

                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.  Chapter 59 of the General Laws, as appearing in the 2006 Official Edition,  is hereby amended by inserting after Section 57B the following new section:--

            Section 57B 1/2 Unpaid taxes not in excess of two hundred dollars; interest

            Section 57B 1/2. In any city or town which accepts the provisions of this section, notwithstanding the provisions of section 57, if a bill for real estate or personal property taxes, in an amount not in excess of $200, remains unpaid after November first of the fiscal year in which it is payable, or after the thirtieth day after the date on which the bill for such tax was mailed, if mailed after October first, interest at the rate of fourteen per cent per annum computed from October first, or from the date the bill for such tax was mailed, if mailed after October first, shall be paid on such unpaid tax.