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Mass. Gen. Laws ch. 59, § 3C

Pipe lines

Massachusetts · Massachusetts General Laws Chapter 59 — Assessment of Local Taxes · Status: effective

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Mass. Gen. Laws ch. 59, § 3C, Pipe lines, Massachusetts, version 1 as recorded 2026-09-28, yourstate.us, https://yourstate.us/provision/1545461
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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.