Establishes a local option municipal excise tax on unused utility corridors in Massachusetts.
The bill proposes to amend the General Laws of Massachusetts by adding a new section that allows cities or towns to impose a local option municipal excise tax on unused utility corridors. The tax rate is set at $0.10 per linear foot per year. This tax applies to rights of way owned or operated by railroads or utilities that have not been used for their intended purpose for over 10 years.
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- Overview
- Core Provisions
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- Legal Framework
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