HOUSE DOCKET, NO. 1145        FILED ON: 1/16/2013

HOUSE  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  No. 2663

 

The Commonwealth of Massachusetts

_________________

PRESENTED BY:

Elizabeth A. Malia

_________________

To the Honorable Senate and House of Representatives of the Commonwealth of Massachusetts in General
Court assembled:

The undersigned legislators and/or citizens respectfully petition for the adoption of the accompanying bill:

An Act relative to the taxation of public land used for commercial purposes on MBTA property.

_______________

PETITION OF:

 

Name:

District/Address:

Date Added:

Elizabeth A. Malia

11th Suffolk

 

Thomas M. Menino

Boston City Hall, 9th floor Boston, MA

 

Carlo Basile

1st Suffolk

 

Gloria L. Fox

7th Suffolk

1/31/2013

Martha M. Walz

8th Suffolk

1/23/2013

Kay Khan

11th Middlesex

 

Denise Provost

27th Middlesex

 

Denise Andrews

2nd Franklin

 

Danielle W. Gregoire

4th Middlesex

 

Cory Atkins

14th Middlesex

 


HOUSE DOCKET, NO. 1145        FILED ON: 1/16/2013

HOUSE  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  No. 2663

By Ms. Malia of Boston, a petition (accompanied by bill, House, No. 2663) of Elizabeth A. Malia, Thomas M. Menino and others relative to the taxation of public land used for commercial purposes.  Revenue.

 

[SIMILAR MATTER FILED IN PREVIOUS SESSION
SEE HOUSE, NO. 777 OF 2011-2012.]

 

The Commonwealth of Massachusetts

 

_______________

In the Year Two Thousand Thirteen

_______________

 

An Act relative to the taxation of public land used for commercial purposes on MBTA property.

 

Be it enacted by the Senate and House of Representatives in General Court assembled, and by the authority of the same, as follows:
 

SECTION 1.  Section 24 of chapter 161A of the General Laws, as appearing in the 2010 Official Edition, is hereby amended by adding after the last sentence the following sentences: -

Real property of the authority shall, if leased, used, or occupied in connection with a business conducted for profit shall, for the privilege of such lease, use or occupancy be valued, classified, assessed and taxed annually as of January first to the lessee, user, or occupant in the same manner and to the same extent as if such lessee, user, or occupant were the owner thereof in full.  No tax assessed under this section shall be a lien upon the real estate with respect to which it is assessed; nor shall any tax be enforced by any sale or taking of such real estate; but the interest of any lessee therein may be sold or taken by the collector of the town in which the real estate lies for the nonpayment of such taxes in the manner provided by law for the sale or taking of real estate for nonpayment of annual taxes.  Notwithstanding the above, such collector shall have for the collections of taxes assessed under this section all other remedies provided by chapter sixty for the collection of annual taxes upon real estate.