Massachusetts General Laws (Tax)
Mass. Gen. Laws ch. 59, § 3C
Pipe lines
Official textmalegislature.gov
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.
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In this chapter (40 sections)
- 59-1 · Repealed, 1963, 160, Sec. 7
- 59-2 · Property subject to taxation; exceptions
- 59-2A · Real property; mortgages; classifications
- 59-2B · Certain types of interest or ownership taxable; liens; public…
- 59-2C · Real estate sold by governmental or exempt entities; pro rata…
- 59-2D · Taxation of improved real estate based on value at issuance of…
- 59-3-3A · Repealed, 1978, 580, Sec. 16
- 59-3B · Real estate acquired by eminent domain; exceptions
- 59-3C · Pipe lines
- 59-3D · Repealed, 1974, 383, Sec. 2
- 59-3E · Real estate owned by the United States and leased to private…
- 59-3F · Child care facilities; classification as property used for…
- 59-4 · Property taxable as personal estate
- 59-5 · Property; exemptions
- 59-5A · Repealed, 1965, 620, Sec. 3
- 59-5B · Appeals; eligibility for exemption under Sec. 5, third clause;…
- 59-5C · Exemptions for residential real property in cities or towns…
- 59-5C1-2 · Additional exemption allowed notwithstanding prohibition of…
- 59-5C3-4 · Residential exemption
- 59-5D · Property held by city, town or district in another city or town…
- 59-5E · Valuation of land held by city or town in another city or town;…
- 59-5F · Holding municipalities or districts; tax liability for lands…
- 59-5G · Payment to cities or towns for property held for water supply…
- 59-5H · Payments to municipalities for certain watershed land;…
- 59-5I · Exemption; conditions
- 59-5J · Special assessment policy; historic owner-occupied residences
- 59-5K · Property tax liability reduced in exchange for volunteer…
- 59-5L · Deferral of taxes due by member of the Massachusetts National…
- 59-5M · Exemption for market rate units contained in a certified…
- 59-5N · Reduction of property tax obligation of veteran in exchange for…
- 59-5O · Property tax exemption for real property classified as Class…
- 59-6-to-7A · Repealed, 1978, 580, Sec. 30
- 59-8 · Interstate, foreign trade or fishing ships or vessels;…
- 59-8A · Excise tax on farm machinery and equipment and farm animals;…
- 59-9-10 · Repealed, 1963, 160, Sec. 12
- 59-11 · Real estate
- 59-12 · Mortgaged real estate
- 59-12A · Statement of estate liable to taxation
- 59-12B · Mortgagors and mortgagees deemed joint owners; tax bill
- 59-12C · Taxes paid by tenant; recovery from landlord