There Is a Newer Version of the Massachusetts General Laws
2009 Massachusetts Code
PART I ADMINISTRATION OF THE GOVERNMENT
TITLE XII EDUCATION
CHAPTER 75 UNIVERSITY OF MASSACHUSETTS
Section 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.
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