2017 Massachusetts General Laws
PART I ADMINISTRATION OF THE GOVERNMENT
TITLE IX TAXATION
Chapter 58 GENERAL PROVISIONS RELATIVE TO TAXATION
Section 17 Rate of reimbursement
[ Text of section effective until January 1, 2018. For text effective January 1, 2018, see below.]
Section 17. The treasurer in every year, not later than November twentieth, shall reimburse each town in which the commonwealth owns lands for the purposes named in section thirteen an amount in lieu of taxes upon the value of such land as reported to him by the commissioner under the preceding section, determined by multiplying each thousand dollars of valuation or fractional part thereof by the rate provided for under section fifty-eight of chapter sixty-three.
Chapter 58: Section 17. Reimbursement of municipalities where state-owned land located
[ Text of section as recodified by 2016, 218, Sec. 108 effective January 1, 2018. See 2016, 218, Sec. 252. For text effective until January 1, 2018, see above.]
Section 17. The treasurer shall annually, reimburse each city and town in which state-owned land is located, an amount in lieu of taxes upon the reimbursement percentages reported to the treasurer by the commissioner under the preceding section, determined by multiplying the percentages by the amount appropriated for such purposes for the fiscal year. No reimbursements hereunder on account of lands owned by the commonwealth and under the care and control of the department of conservation and recreation and used for recreational or conservation purposes shall be made from the Inland Fisheries and Game Fund.
