Chap. 56.            AN   ACT   AUTHORIZING   ESTIMATED   VALUATION

IN CERTAIN CITIES AND TOWNS.

Whereas, The deferred operation of this act would tend to defeat its purpose, which is to immediately authorize estimated valuation in certain cities and towns, therefore it is hereby declared to be an emergency law, necessary for the immediate preservation of the public convenience.__________________________

Be  it enacted,   etc.,   as follows:

Notwithstanding any general or special law to the contrary, the commissioner of revenue is hereby authorized to calculate and use an estimated full and fair cash valuation under sections twenty-one C and twenty-one D of chapter fifty-nine of the General Laws, based upon the best available information, for any city or town which (1) has been scheduled to complete its property revaluation during fiscal year nineteen hundred and eighty-two, but is unable to do so and have tax bills issued before June first, nineteen hundred and eighty-two because of significant technical deficiencies in its revaluation process, as verified by the commissioner, and (2) has not received the commissioner's certification of its values for class-one, residential property by April first, nineteen hundred and eighty-two; provided, however, that such estimated full and fair cash valuation shall be used by such city or town only for fiscal year nineteen hundred and eighty-two.

Approved April  27,  1982.