Mass. Gen. Laws ch. 59 § 3F

Current through Chapter 223 of the 2024 Legislative Session

Section 59:3F - Classification for tax purposes of real property used for operation of child care facilities

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.

Mass. Gen. Laws ch. 59, § 3F