Section 3C: Pipe lines
54 words·~1 min read·
/ma/part-i/title-ix/chapter-59/3cA research copy — for the controlling text, always check the official state or federal source. Not legal advice.
Section 3C. Anything in this chapter to the contrary notwithstanding, every pipe line subject to valuation under section thirty-eight A shall be subject to taxation under this chapter as personal property, and shall be assessed to the owner thereof by the assessors in the respective cities and towns where such pipe line is located.