Massachusetts Statutes
§ 28 — Taxation of leased property
Massachusetts § 28
JurisdictionMassachusetts
Part IADMINISTRATION OF THE GOVERNMENT
Title XIIEDUCATION
Ch. 75UNIVERSITY OF MASSACHUSETTS
This text of Massachusetts § 28 (Taxation of leased property) is published on Counsel Stack Legal Research, covering Massachusetts primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.
Bluebook
Mass. Gen. Laws ch. 75, § 28 (2026).
Text
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.
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Bluebook (online)
Massachusetts § 28, Counsel Stack Legal Research, https://law.counselstack.com/statute/ma/75/28.