Mass. Gen. Laws ch. 75 § 28
Current through Chapter 373 of the 2024 Legislative Session, with the exception of Acts not available as of 1/14/2025
The lessee and his assignees shall be liable to taxation upon any building erected on land leased under section twenty-six to the extent of its value as determined by the assessors of the town wherein the land lies.
Mass. Gen. Laws ch. 75, § 28