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Telecom - Effective Dates -2

SECTION 149.   Section 25 shall take effect as of January 1, 2009 and shall apply to property taxes assessed for fiscal years beginning on or after July 1, 2009. Notwithstanding any general or special law to the contrary, for fiscal year 2010, the assessors of any city or town may assess taxes for any personal property taxable under section 25 not included in the fiscal year 2010 annual tax assessment to its owner in the manner and within the time provided by section 75 or 76 of chapter 59 of the General Laws.