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| 2 | 2 | | HOUSE DOCKET, NO. 1726 FILED ON: 1/18/2023 |
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| 3 | 3 | | HOUSE . . . . . . . . . . . . . . . No. 2857 |
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| 4 | 4 | | The Commonwealth of Massachusetts |
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| 5 | 5 | | _________________ |
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| 6 | 6 | | PRESENTED BY: |
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| 7 | 7 | | Sally P. Kerans |
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| 8 | 8 | | _________________ |
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| 9 | 9 | | To the Honorable Senate and House of Representatives of the Commonwealth of Massachusetts in General |
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| 10 | 10 | | Court assembled: |
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| 11 | 11 | | The undersigned legislators and/or citizens respectfully petition for the adoption of the accompanying bill: |
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| 12 | 12 | | An Act providing for regional land assessment values for a certain regional airport. |
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| 13 | 13 | | _______________ |
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| 14 | 14 | | PETITION OF: |
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| 15 | 15 | | NAME:DISTRICT/ADDRESS :DATE ADDED:Sally P. Kerans13th Essex1/18/2023 1 of 2 |
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| 16 | 16 | | HOUSE DOCKET, NO. 1726 FILED ON: 1/18/2023 |
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| 17 | 17 | | HOUSE . . . . . . . . . . . . . . . No. 2857 |
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| 18 | 18 | | By Representative Kerans of Danvers, a petition (accompanied by bill, House, No. 2857) of |
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| 19 | 19 | | Sally P. Kerans relative to regional assessment values for Beverly airport land in the town of |
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| 20 | 20 | | Danvers. Revenue. |
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| 21 | 21 | | The Commonwealth of Massachusetts |
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| 22 | 22 | | _______________ |
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| 23 | 23 | | In the One Hundred and Ninety-Third General Court |
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| 24 | 24 | | (2023-2024) |
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| 25 | 25 | | _______________ |
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| 26 | 26 | | An Act providing for regional land assessment values for a certain regional airport. |
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| 27 | 27 | | Be it enacted by the Senate and House of Representatives in General Court assembled, and by the authority |
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| 28 | 28 | | of the same, as follows: |
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| 29 | 29 | | 1 SECTION 1. Notwithstanding section 5D of chapter 59 of the General Laws, or any other |
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| 30 | 30 | | 2general or special law to the contrary, the city of Beverly shall not be liable to taxation for land |
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| 31 | 31 | | 3in the town of Danvers held for the Beverly airport; but the city of Beverly shall annually on July |
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| 32 | 32 | | 41 pay to the town of Danvers the amount that would be assessable for the next following fiscal |
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| 33 | 33 | | 5year upon a valuation equal to the average of the assessed taxable valuations of the land, which |
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| 34 | 34 | | 6shall not include buildings or other structures, the assessed valuation for each assessment date |
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| 35 | 35 | | 7being reduced by all abatements, if any. If the land subject to this act was not separately assessed |
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| 36 | 36 | | 8or was exempt from taxation on any of said assessment dates, the fair cash value of the land on |
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| 37 | 37 | | 9such assessment date shall for the purposes of this act be deemed to be the assessed valuation |
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| 38 | 38 | | 10thereof on such date. Payments made by the city of Beverly pursuant to this act for the year when |
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| 39 | 39 | | 11the town of Danvers shall have made a general revaluation of all its real property for purposes of |
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| 40 | 40 | | 12taxation shall not be less than payments made to the town for the year immediately preceding the |
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| 41 | 41 | | 13general revaluation. Whenever the town of Danvers shall be certified by the commissioner or 2 of 2 |
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| 42 | 42 | | 14revenue as assessing property at full and fair cash valuation under the provisions of section 56 of |
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| 43 | 43 | | 15chapter 40 of the General Laws, the valuation of such land shall be determined by the assessors |
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| 44 | 44 | | 16of the town of Danvers as of January 1 of the year of such certification subject to the |
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| 45 | 45 | | 17commissioner's determination, under the provisions of section 1A of chapter 58 and subsection |
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| 46 | 46 | | 18(c) of section 2A of chapter 59 of the General Laws, that said valuations are at full and fair cash |
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| 47 | 47 | | 19valuation. The valuations so determined shall be used for the purpose of payments authorized by |
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| 48 | 48 | | 20this act in the year succeeding such determination and the following years thereafter. |
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| 49 | 49 | | 21 SECTION 2. The city of Beverly, if aggrieved by the determination of the assessors, may |
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| 50 | 50 | | 22within 6 months after written notice thereof appeal to the appellate tax board. Any part of such |
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| 51 | 51 | | 23land or buildings from which any revenue in the nature of rent is received shall be subject to |
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| 52 | 52 | | 24taxation. |
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| 53 | 53 | | 25 SECTION 3. Under this act, revenue received for land used for the take-off and landing |
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| 54 | 54 | | 26of aircraft, including runways and taxi strips, or for the use of buildings on such property which |
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| 55 | 55 | | 27are used as a terminal or administration building or for housing, servicing and repairing aircraft, |
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| 56 | 56 | | 28shall not be deemed to be rent or revenue in the nature of rent within the meaning of this section. |
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