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Session Law

2010

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Chapter 375 AN ACT AUTHORIZING PROPERTY TAX EXEMPTION FOR CERTAIN SMALL SHEDS AND OUTBUILDINGS IN THE TOWN OF CARVER.

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

Notwithstanding any general or special law to the contrary, any shed or outbuilding which is 120 square feet or less in size and is located on the site of a manufactured home, as defined in section 32Q of chapter 140 of the General Laws, in the town of Carver shall be exempt from taxation under chapter 59 of the General Laws. This exemption shall only apply to sheds and outbuildings on the site of a manufactured home which is exempt from taxation pursuant to clause Thirty-sixth of section 5 of said chapter 59.

Approved, November 17, 2010.


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