Section 28: Taxation of leased property
40 words·~1 min read·
/ma/part-i/title-xii/chapter-75/28A research copy — for the controlling text, always check the official state or federal source. Not legal advice.
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.