253.26. Sections 253.12 to 253.25 apply notwithstanding any inconsistent provision of any general law or special Act or any regulation or by-law made thereunder.
They do not apply in respect of school taxes levied by a municipal corporation or municipality.
They do not apply to a municipal corporation whose roll is a three-year roll, except in respect of the balance of the real estate taxes imposed under an annual roll of the corporation the payment of which was averaged in accordance with the said sections.
1987, c. 69, s. 5; 1988, c. 76, s. 77.