Massachusetts General Laws ch. 23G sec. 33 – Exemption from taxation
Section 33. The lands and tangible personal property of the Agency shall be deemed to be public property used for essential public and governmental purposes and shall be exempt from taxation and from betterments and special assessments.
Terms Used In Massachusetts General Laws ch. 23G sec. 33
- Corporation: A legal entity owned by the holders of shares of stock that have been issued, and that can own, receive, and transfer property, and carry on business in its own name.
- Other entity: includes a domestic or foreign nonprofit corporation. See Massachusetts General Laws ch. 156D sec. 11.01
- Personal property: All property that is not real property.
Nothing in this chapter shall be construed to prevent the taxation to the same extent and in the same manner as other lands are taxed, of lands acquired by the Agency and sold by it, or of lands so acquired by the Agency and leased by it; provided, however, that lands so acquired by the Agency and sold or leased to an urban redevelopment corporation or other entity operating under chapter 121A, or the economic development and industrial corporation of Boston, or such other corporation as may be established by special law for, or other entity operating under said chapter 121A and authorized by special law with respect to the redevelopment of lands formerly used for Westover Air Force Base, the Chelsea Naval Hospital, or the Boston Naval Shipyard, including the South Boston Annex, the Boston Army Base and all other lands owned by the United States of America and used in connection with or for purposes related to the operations of the Boston Naval Shipyard or the Boston Army Base, shall be taxed as provided in such chapter or special law and not otherwise.