252.1. Notwithstanding any inconsistent provision of a general law or special Act, no person required to pay a tax imposed on the basis of an entry on the property assessment roll or roll of rental values, or any amount payable under this division in connection with such a tax may refuse to make the payment on the ground that an application for review has been filed or a proceeding before the Tribunal or an action or motion to quash or set aside has been brought with respect to the entry or the roll.
1989, c. 68, s. 5; 1996, c. 67, s. 53; 1997, c. 43, s. 291; 1999, c. 40, s. 133; 2008, c. 18, s. 84.