Mass. Gen. Laws ch. 75 § 28
Current through Chapters 1 to 259 and Chapters 261 to 341 of the 2024 Legislative Session
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