Chap. 0523 An Act relative to the abatement of uncollectible taxes.

Be it enacted, etc., as follows:

Section 1. Chapter fifty-eight of the General Laws is hereby amended by inserting after section twenty-six, under the caption Abatement of Uncollectible Taxes, the following section: - Section 26 A. Taxes and excises, whether under general laws or under special acts, with interest and costs thereon, due to the commonwealth, which are unpaid and uncollectible, may be abated by the appellate tax board on the recommendation of the commissioner

at any time after the expiration of two years from the date when the same became payable.

Section 2. Section forty-five of chapter sixty-two of the General Laws, as amended, is hereby further amended by striking out the last sentence, - so as to read as follows:

- Section 45. Any person aggrieved by the refusal of the commissioner to abate, in whole or in part, under section forty-three, a tax assessed under this chapter, may appeal therefrom, within thirty days after the mailing of notice of the decision of the commissioner, by filing a petition with the clerk of the appellate tax board. If, on hearing, said board finds that the person making the appeal was entitled to an abatement under section forty-three from the tax assessed on him, it shall make such abatement as it sees fit. The decision of the appellate tax board shall, except as otherwise provided herein, be final and conclusive, and shall be communicated in writing to the petitioner and the commissioner within five days thereafter.

Section 3. Section seventy-one of chapter sixty-three of the General Laws, as amended, is hereby further amended by striking out the last sentence, - so as to. read as follows:

- Section 71. Except as otherwise provided, any party aggrieved by any decision of the commissioner upon any matter arising under this chapter from which an appeal is given, may appeal to the appellate tax board within thirty days after the date of notice of his decision. Any overpayment of tax determined by decision of said appellate tax board shall be reimbursed by the commonwealth with interest at the rate of six per cent per annum from the time of payment.

Section 4. Section thirty-two of chapter sixty-five of the General Laws, as amended, is hereby further amended by striking out the last sentence, - so as to read as follows:

- Section 82. The commissioner shall commence proceedings for the recovery of any of the taxes imposed by this chapter or by corresponding provisions of earlier laws within six months after the same become payable; and also whenever the judge of a probate court certifies to him that the final account of an executor, administrator or trustee has been filed in such court, and that the settlement of the estate is delayed because of the non-payment of said tax. The probate court shall so certify upon the application of any heir, legatee or other person interested therein. Whenever the circumstances of a case require, the probate court may extend the time for payment of said tax, with or without interest. Approved June 28, 1945.