ADMINISTRATION OF THE GOVERNMENT (Chapters 1 through 182)
GENERAL PROVISIONS RELATIVE TO TAXATION
County tuberculosis hospitals; taxation
Section 17A. The assessors of any town in which county commissioners hold land for the purposes set forth in section thirteen shall assess such land to the county in the annual valuation and tax list at the value determined by the commissioner or the appellate tax board under section thirteen or fourteen, or adopted by the commissioner as provided in section fifteen, and at the tax rate of the town for that year. If notification as provided in said section fourteen is not received by the assessors in time to make the assessment in the manner above provided, the land shall be assessed at said value under the provisions of section seventy-five of chapter fifty-nine. The tax bill for land so assessed shall be sent to the county treasurer who shall pay the same from funds available for carrying out the provisions of section eighty-five of said chapter one hundred and eleven, and such payment shall be deemed a part of the cost of hospital maintenance for said year within the meaning of said section eighty-five.