By Ms. Malia of Boston, petition (accompanied by bill, House, No. 3015) of Thomas M. Menino and others relative to the taxation of public land used for commercial purposes.  Revenue.

The Commonwealth of Massachusetts

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PETITION OF:

Thomas M. Menino

Elizabeth A. Malia

Michael F. Rush

Willie Mae Allen

Anthony Petruccelli

Martha M. Walz

Denise Provost

Kay Khan

James B. Eldridge

Alice Hanlon Peisch

Jennifer M. Callahan

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In the Year Two Thousand and Seven.

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An Act relative to the taxation of public land used for commercial purposes on MBTA property.

    Be it enacted by the Senate and House of Representatives in General Court assembled, and by the authority of the same, as follows:

SECTION 1.  Section 24 of Chapter 161A of the General Laws, as appearing in the 2004 official edition, is hereby amended by adding at the end of said section the following paragraph:-

Real property of the authority, if leased, used, or occupied in connection with a business conducted for profit or for other than public purposes, shall for the privilege of such lease, use or occupancy be valued, classified, assessed and taxed annually as of January first to the lessee, user, or occupant in the same manner and to the same extent as if such lessee, user, or occupant were the owner thereof in fee.  No tax assessed under this section shall be a lien upon the real estate with respect to which it is assessed; nor shall any tax be enforced by any sale or taking of such real estate; but the interest of any lessee therein may be sold or taken by the collector of the town in which the real estate lies for the nonpayment of such taxes in the manner provided by law for the sale or taking of real estate for nonpayment of annual taxes.  Notwithstanding the above, such collector shall have for the collection of taxes assessed under this section all other remedies provided by chapter sixty for the collection of annual taxes upon real estate.