{"data":{"id":"us-ma/mass.-gen.-laws-ch.-75-28","jurisdiction":"us-ma","citation":"Mass. Gen. Laws ch. 75, § 28","heading":"Taxation of leased property","body":"Section 28. The lessee and his assignees shall be liable to taxation upon any building erected on land leased under section twenty-six to the extent of its value as determined by the assessors of the town wherein the land lies.","path":["Part I","Title XII","Chapter 75"],"source_url":"https://malegislature.gov/Laws/GeneralLaws/PartI/TitleXII/Chapter75/Section28","current_through":"amendments passed before May 31, 2026","vintage":"","retrieved_at":"2026-09-17T05:21:28Z","sha256":"a0a4fd32b25b496b6f72db1e86bfd34d972384870c576b75a3d410d8f8667ec7","source_id":"us-ma","stale":false,"prev":"us-ma/mass.-gen.-laws-ch.-75-27","next":"us-ma/mass.-gen.-laws-ch.-75-29"},"notice":"GroundRules: Original legal text. Not legal advice."}