Bill Text: MA H2824 | 2009-2010 | 186th General Court | Introduced
Bill Title: The taxation of public land used for commercial purposes
Spectrum: Partisan Bill (Democrat 1-0)
Status: (Introduced - Dead) 2009-01-20 - Public Hearing date 4/15 at 10:00 AM in Hearing Room B2 [H2824 Detail]
Download: Massachusetts-2009-H2824-Introduced.html
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 passage 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: |
|
Thomas M. Menino |
|
|
Elizabeth A. Malia |
11th Suffolk |
|
Joyce A. Spiliotis |
12th Essex |
|
Angelo M. Scaccia |
14th Suffolk |
|
Patricia D. Jehlen |
Second Middlesex |
|
Martha M. Walz |
8th Suffolk |
|
Denise Provost |
27th Middlesex |
|
Michael J. Moran |
18th Suffolk |
|
Michael F. Rush |
10th Suffolk |
|
Willie Mae Allen |
6th Suffolk |
|
Kay Khan |
11th Middlesex |
|
Karen E. Spilka |
Second Middlesex and Norfolk |
[SIMILAR MATTER FILED IN PREVIOUS
SESSION
SEE HOUSE, NO. 3015 OF 2007-2008.]
The Commonwealth of
Massachusetts
_______________
In the Year Two Thousand and Nine
_______________
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 2006 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.
