Section 3B. A person entitled to exemption under clause seventeenth of section five of chapter fifty-nine in respect to any real estate upon which an assessment for a permanent public improvement, payable to a city or town and required by law to be placed on the annual tax bill, has been made, may, not later than the last day for petitioning the assessors for an abatement of the local tax under section fifty-nine of said chapter fifty-nine, apply to the assessors of such city or town for suspension of the payment of such assessment for and during such time as the annual tax on said real estate is reduced by such exemption, and the assessors may thereupon, with the approval of the commissioner, order such suspension; provided, that such assessment, with interest thereon accrued prior to such suspension and with interest thereon from the day on which such estate ceases to be exempt, unless sooner paid, shall continue to be a lien upon such real estate until the expiration of two years after the termination of the period of such suspension, or, in case the assessment has been apportioned, until two years after the last portion is payable. Such assessment shall not bear interest during the period of such suspension.
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