By Mr. Fresolo of Worcester, petition (accompanied by bill, House, No. 2904) of John P. Fresolo and others (with the approval of the mayor and city council) relative to providing for the abatement of certain taxes on property located in the city of Worcester damaged by sewerage backups caused by the floods of October 15, 2005.  Revenue.  [Local Approval Received.].

The Commonwealth of Massachusetts

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PETITION OF:

John P. Fresolo

Robert P. Spellane

Harriette L. Chandler

Edward M. Augustus, Jr.

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In the Year Two Thousand and Seven.

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An Act providing for the abatement of certain taxes on property damaged by sewerage caused by the floods of October 15, 2005.

    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.  As the result of the severe rainstorm of October 15, 2005, causing sewerage backups in areas of the City of Worcester, the board of assessors in the City of Worcester, may, on application for abatement in respect to the tax on real estate and personal property for the year 2005 and 2006, filed in compliance with the provision of Section 59 of Chapter 59 of the General Laws, grant an abatement of such tax, or that portion thereof which relates to the assessment of land and buildings or on personal property thereon which, in the opinion of the assessors, will provide an equitable adjustment for losses to such land and buildings or on personal property arising out of repairs required or damages sustained from sewerage backups as a result of October 15, 2005 storm; or the assessors may request the Commissioner of the Department of Revenue under the provisions of Section 8 of Chapter 58 of the General laws to give authority to abate in whole or in part that portion of the tax on property wholly or partially destroyed which relates to the tax on such real estate and buildings or on personal property thereon, and which tax may be or has been levied against those who were the owners of record of property on January 1, 2005, or subsequent owners who have assumed a part of the tax, as in their opinion provides and equitable adjustment.  Notwithstanding any other provisions of law, the application for abatement under this act shall be filed before October 1, 2007.

SECTION 2.  In the event the board of assessors grants abatements under the authority of section one of this act in respect to applications for abatement filed under the provisions of Section 59 of Chapter 59 of the General Laws, or is authorized to make abatements of the taxes levied in accordance with the provisions of Section 8 of Chapter 58 of the General Laws, the Commonwealth shall, with the approval of the Commissioner of the Department of Revenue, reimburse the City of Worcester for abatements provided in this act from funds appropriated therefor.

SECTION 3. Abatements granted under the authority of this act shall not become effective unless the Commonwealth shall have made an appropriation of funds specific for this purpose and sufficient to reimburse the city of Worcester for the full amount of all such abatements.