Shown verbatim: the complete text as captured from the official source posted by the Massachusetts General Court, fetched 2026-07-15. Nothing is edited or removed. The official bill page.
Section 64 of chapter 59 of the General Laws, as appearing in the 2022 Official Edition, is hereby amended by adding the following paragraph:- Notwithstanding any provision of this section or any other general or special law to the contrary, a public utility, as defined in clause (q) of section 1 of chapter 40D, shall: (i) submit their own proposed alternative assessment amount at the time of the appeal; (ii) immediately pay the tax on the level of their own alternate proposed assessment; and (iii) be subject to a monetary penalty of 25 per cent of what the public utility would owe if the appellate tax board deem the public utility’s appeal to be insufficient.
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