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The 191st General Court of the Commonwealth of Massachusetts

AN ACT RELATIVE TO THE TAX STATUS OF CERTAIN LAND OWNED BY A HOUSING AUTHORITY WITHIN THE CITY OF CAMBRIDGE

      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. As used in this act, the following words shall have the following meanings:-
      "Cambridge housing authority", a public body politic and corporate established within the city of Cambridge pursuant to section 3 of chapter 121B of the General Laws.
      Notwithstanding section 16 of chapter 121B of the General Laws or any other general or special law relative to the tax status of certain land owned by the Cambridge housing authority within the city of Cambridge, where the Cambridge housing authority sells or transfers ownership of buildings or other structures on land owned by it in the city of Cambridge to an entity established by it for the purpose of rehabilitation, repair, development or redevelopment of low and moderate income housing in the city of Cambridge undertaken or assisted pursuant to state or federal legislation or resources, including a state or federal low income housing tax credit program, such land, buildings or other structures shall be deemed to be public property used for essential governmental purposes and shall be exempt from taxation and subject to the payment in lieu of taxes as provided in said section 16 of said chapter 121B; provided, however, that such land is owned by the Cambridge housing authority and the land, buildings or other structures are used for the purposes of providing low and moderate income housing.
      SECTION 2.  This act shall take effect upon its passage.

Approved, December 29, 2015.