Bill Text: MA H2847 | 2009-2010 | 186th General Court | Introduced
Bill Title: The taxation of condominiums
Spectrum: Partisan Bill (Democrat 1-0)
Status: (Introduced - Dead) 2009-01-20 - Public Hearing date 5/27 at 10:00 AM in Hearing Room B2 [H2847 Detail]
Download: Massachusetts-2009-H2847-Introduced.html
The Commonwealth of Massachusetts
_______________
PRESENTED BY:
Matthew C. Patrick
_______________
To the
Honorable Senate and House of Representatives of the Commonwealth of
Massachusetts in General
Court assembled:
The undersigned legislators and/or citizens respectfully petition for the passage of the accompanying bill:
An Act relative to the taxation of condominiums.
_______________
PETITION OF:
|
Name: |
District/Address: |
|
Matthew C. Patrick |
3rd Barnstable |
[SIMILAR MATTER FILED IN PREVIOUS
SESSION
SEE HOUSE, NO. 3055 OF 2007-2008.]
The Commonwealth of
Massachusetts
_______________
In the Year Two Thousand and Nine
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An Act relative to the taxation of condominiums.
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
fourteen of Chapter one-hundred eighty-three A of the General Laws is hereby
amended by adding the following sentence:—
Interests in common areas of a condominium that are adverse to the interests of
unit owners in the common areas shall be taxed to the owners of such adverse
interests. A lien for taxes upon such an interest shall attach to the interest
so assessed, and, to the extent the interest so taxed expires or is otherwise
extinguished, to units in the condominium created after the assessment of such
interest, but not to condominium units against which property taxes were
separately assessed in the same fiscal year the interest was assessed.
SECTION 2. Section seventy-seven of
chapter sixty of the General Laws is hereby amended by adding the following
sentence:—
A city or town shall not be deemed to receive any benefit from such covenant or
agreement unless it collects rent from property in tax title under section
fifty-three, or occupies or rents the property after foreclosure.
SECTION 3. Section forty-five of
chapter sixty of the General Laws is hereby amended by adding after the third
sentence the following sentence:—
Covenants and agreements running with the land shall mean obligations and
interests in the real estate created by recorded instruments and agreements,
and shall not include obligations and liens arising under statutes.
SECTION 4. Section fifty-four of
chapter sixty of the General Laws is hereby amended by adding at the end
thereof the following sentence:—
Covenants and agreements running with the land shall mean obligations and
interests in the real estate created by recorded instruments and agreements,
and shall not include obligations and liens arising under statutes.
