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Taxation of leased property

M.G.L. c. 75, § 28
in effect
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c. 75, § 28. Taxation of leased property Section 28. 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.
Source: Massachusetts General Court (malegislature.gov)URL: https://malegislature.gov/Laws/GeneralLaws/PartI/TitleXII/Chapter75/Section28Fetched: 10/20/2026

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