ADMINISTRATION OF THE GOVERNMENT (Chapters 1 through 182)
ASSESSMENT OF LOCAL TAXES
Child care facilities; classification as property used for human habitation
Section 3F. For the purpose of this chapter and any other general or special law classifying real property for the purpose of taxation and in order to assist in the provision of child care, cities and towns shall classify that portion of any such property operated as a child care facility pursuant to section nine C of chapter forty A in the same category as property used or held for human habitation.