Mass. Gen. Laws ch. 23L § 6

Current through Chapter 223 of the 2024 Legislative Session
Section 23L:6 - Bonds and notes issued by agency exempt from taxation

Bonds or notes issued by the agency and their transfer and their interest or income, including any profit on the sale thereof, and the improvements belonging to the public facilities' owner shall at all times be exempt from taxation within the commonwealth; provided, however, that nothing in this chapter shall limit or restrict the ability of the commonwealth or the municipality to otherwise tax the individuals and companies or their real or personal property or any person living or business operating within the boundaries of the development zone.

Mass. Gen. Laws ch. 23L, § 6

Added by Acts 2012, c. 238,§ 14, eff. 8/7/2012.