376
ACTS, 1 9 6 5 . — C H A P . 596.
corporation in trust for the perpetual care of the lots in the cemetery
and for other purposes, and also any property devised or bequeathed to
the corporation under the will of any person living at the time of said
transfer or conveyance or under the will of any deceased person not then
probated. Interest and dividends accruing on funds deposited in trust
with any savings bank under authority of section twenty-five of chapter
one hundred and sixty-eight of the General Laws, or with any other
banking institution, for the benefit of the corporation or of any lots in
the cemetery may, after such conveyance, be paid by such bank or institution to the treasurer of said town; and upon such payment said
treasurer shall use the same for the purposes of said trusts.
SECTION 3. All real and personal property and property rights acquired by said town from the corporation under authority of this act
shall be held and managed by said town in the same manner in which
cities and towns are authorized by law to hold and manage property
for cemetery purposes; provided, that all rights which any persons have
acquired in the cemetery of the corporation or any lots therein shall
remain in force to the same extent as if this act had not been passed and
such transfer had not occurred. The records of the corporation shall be
delivered to the clerk of said town and such clerk may certify copies
thereof.
SECTION 4. This act shall take effect upon its acceptance by the
town of Marshfield at the annual town meeting to be held in the year
nineteen hundred and sixty-six, or at any special town meeting held prior
thereto, but not otherwise.
Approved July 12, 1965.
C h a p . 596.
A N A C T AUTHORIZING T H E TOWN O F BILLERICA TO A P P R O -
PRIATE MONEY FOR THE PAYMENT OF AND TO PAY A CER-
TAIN UNPAID BILL.
Be it enacted, etc., as follows:
SECTION 1. For the purpose of discharging a moral obligation, the
town of Billerica is hereby authorized to appropriate money for the
payment of, and after such appropriation the treasurer of said town is
hereby authorized to pay, an unpaid bill incurred by said town, totalling
two thousand and fifty dollars and five cents, to the law firm of Ganz,
Ham & Brancucci for legal services rendered to the planning board of
said town in the years nineteen hundred and sixty-three and nineteen
hundred and sixty-four, which bill is legally unenforceable against said
town by reason of said services not having been engaged pursuant to
section eighty-one B of chapter forty-one of the General Laws and
having been incurred in the absence of available appropriation.
SECTION 2. No bill shall be approved by the town accountant of
said town for payment or paid by the treasurer thereof unless and until
certificates have been signed and filed with the said town accountant,
stating under the penalties of perjury that the services for which bills
have been submitted were ordered by said board, an official or an employee of said town, and that such services were rendered to said town or
to said board.
SECTION 3. Any person who knowingly files a certificate required
by section two, which is false, and who thereby receives payment for
services which were not rendered to said town, shall be punished by
ACTS, 1965. — CHAP.
377
597.
imprisonment for not more than one year or by a fine of not more than
three hundred dollars, or both.
SECTION 4. This act shall take effect upon its acceptance by the town
of Billerica.
Approved July 12, 1965.
C h a p . 597.
AN
ACT
INCREASING
THE
RATE
OP
INTEBEST
ON
UN-
P A I D LOCAL REAL AND PERSONAL PROPERTY TAXES AND
ON REFUNDS AND REIMBURSEMENTS ON ABATEMENTS OF
REAL AND PERSONAL PROPERTY TAXES.
Be it enacted, etc., as follows:
SECTION 1. Section 57 of chapter 59 of the General Laws is hereby
amended by striking out the second sentence, as appearing in section 1
of chapter 522 of the acts of 1947, and inserting in place thereof the
following sentence: — Interest shall be paid at the rate of six per cent
per annum on all real and personal property taxes remaining unpaid
after November first of the year in which they are payable, computed
from October first of such year.
SECTION 2. The second paragraph of section 64 of said chapter 59 is
hereby amended by striking out the seventh sentence, as appearing in
chapter 544 of the acts of 1956, and inserting in place thereof the following sentence: — If upon hearing it appears that the complainant has
complied with all applicable provisions of law and the appellate tax
board finds that the complainant is duly entitled to an abatement, it
may grant him such reasonable abatement as justice may require, and
shall enter an order directing the treasurer of the town to refund said
amount, if the tax sought to be abated has been paid, together with all
charges and interest at six per cent on the amount of the abatement
from the date of the payment of the tax.
SECTION 3. Said chapter 59 is hereby further amended by striking
out section 69, as most recently amended by section 3 of chapter 366 of
the acts of 1939, and inserting in place thereof the following section: —•
Section 69. A person whose tax has been abated shall, if the tax has
been paid, be reimbursed by the town to the amount of the abatement
allowed, with interest at six per cent from the time of payment of said
tax and all charges paid therewith except legal costs paid as provided in
section sixty-two.
SECTION 3A. Section 13 of chapter 58A of the General Laws is hereby
amended by striking out the fifteenth sentence and inserting in place
thereof the following sentence: — If the order grants an abatement of a
tax assessed by the commissioner or by the board of assessors of a town
and the tax has been paid, the amount abated with interest at the rate
of six per cent per annum from the time when the tax was paid but, in
case of a tax assessed under chapter sixty-two, not from a time earlier
than October first of the year in which the return of income subject to
said tax was required to be filed, and, if costs are ordered against the
commission or against a board of assessors, the amount thereof, shall be
paid to the taxpayer by the state treasurer or by the town treasurer, as
the case may be, and, if unpaid in the latter case, execution therefor
may issue against the town as in actions at law.
SECTION 4. This act shall apply to taxes assessed in the year nineteen hundred and sixty-six and thereafter.
Approved July 19, 1965.