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HOUSE DOCKET, NO. 705         FILED ON: 1/19/2011

HOUSE  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  No. 777

 

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:

Elizabeth A. Malia

11th Suffolk

Martha M. Walz

8th Suffolk

Carl M. Sciortino, Jr.

34th Middlesex

James J. Dwyer

30th Middlesex

Angelo M. Scaccia

14th Suffolk

Aaron Michlewitz

3rd Suffolk

Michael J. Moran

18th Suffolk

Cory Atkins

14th Middlesex

James B. Eldridge

 

Carlo Basile

1st Suffolk

Denise Provost

27th Middlesex

George T. Ross

2nd Bristol

Byron Rushing

9th Suffolk

Denise Andrews

2nd Franklin

Alice K. Wolf

25th Middlesex

Karen E. Spilka

 

Thomas M. Menino

Boston City Hall, 9th floor


HOUSE DOCKET, NO. 705        FILED ON: 1/19/2011

HOUSE  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  No. 777

By Ms. Malia of Boston, a petition (accompanied by bill, House, No. 777) 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. 2824 OF 2009-2010.]


The Commonwealth of Massachusetts
 

_______________

In the Year Two Thousand Eleven

_______________

 

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 2008 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. 

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