Massachusetts General Laws (Tax)

Mass. Gen. Laws ch. 58, § 17

Reimbursement of municipalities where state-owned land located

Official textmalegislature.gov

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.

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In this chapter (40 sections)
  1. 58-4C · Costs of services provided by commissioner
  2. 58-5 · Notices and lists; instructing assessors
  3. 58-6 · Real estate values; collecting information
  4. 58-7 · Unpaid taxes; obtaining information; affidavits
  5. 58-7A-to-7E · Repealed, 1979, 797, Sec. 7
  6. 58-8 · Delinquent collections; proceedings by attorney general;…
  7. 58-8A · Repealed, 2014, 62, Sec. 9
  8. 58-8B · Reimbursement claims by cities and towns; filing; time…
  9. 58-8C · Affordable housing sites; abatement of real estate tax…
  10. 58-9 · Proposed equalized valuation; establishment
  11. 58-10 · Determination of equalized valuation
  12. 58-10A · Proposed equalized valuation; notice and hearing; changes
  13. 58-10B · Appeal to appellate tax board
  14. 58-10C · Final equalization and apportionment; establishment; report to…
  15. 58-11-12 · Repealed, 1941, 609, Sec. 1
  16. 58-13 · Definitions applicable to Secs. 13 to 17
  17. 58-14 · Determination of fair cash valuation of state-owned land…
  18. 58-15 · Notification of land acquired or disposed of by commonwealth
  19. 58-15A · Repealed, 2016, 218, Sec. 108
  20. 58-16 · Statement of fair cash valuation reimbursement percentage for…
  21. 58-17 · Reimbursement of municipalities where state-owned land located
  22. 58-17A · Repealed, 2016, 218, Sec. 109
  23. 58-17B · Property taken for flood control; loss of taxes; reimbursement
  24. 58-17C · Forest Products Trust Fund
  25. 58-18 · Repealed, 1969, 546, Sec. 6
  26. 58-18A · Repealed, 1990, 268, Sec. 1
  27. 58-18B · Distribution of highway fund; notification of amount required;…
  28. 58-18C · Distribution of budgeted aid to cities and towns
  29. 58-18D · Repealed, 2011, 194, Sec. 26
  30. 58-18E · Repealed, 1990, 121, Sec. 23
  31. 58-18F · Distributions to cities, towns, or regional school districts;…
  32. 58-19 · Repealed, 1931, 428, Sec. 1
  33. 58-20 · Repealed, 1966, 14, Sec. 31
  34. 58-20A · Deductions from sums payable to cities and towns
  35. 58-21-to-23 · Repealed, 1934, 323, Sec. 1
  36. 58-24-24A · Repealed, 1951, 641, Sec. 2
  37. 58-25 · Amounts due municipalities; determination; payment
  38. 58-25A · Amounts due municipalities; annual estimates
  39. 58-25B · Proceeds of cigarette excise; certification for payment by…
  40. 58-26 · Repealed, 1934, 323, Sec. 1
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