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PART I. ADMINISTRATION OF THE GOVERNMENT

TITLE IX. TAXATION

CHAPTER 59. ASSESSMENT OF LOCAL TAXES

PERSONS AND PROPERTY SUBJECT TO TAXATION

Chapter 59: Section 3F. Child care facilities; classification as property used for human habitation

Section 3F. For the purpose of this chapter and any other general or special law classifying real property for the purpose of taxation and in order to assist in the provision of child care, cities and towns shall classify that portion of any such property operated as a child care facility pursuant to section nine C of chapter forty A in the same category as property used or held for human habitation.