Massachusetts General Laws
Chapter 161a - Massachusetts Bay Transportation Authority
Section 24 - Exemption From Taxation

Section 24. Notwithstanding any general or special law to the contrary, the authority and all its real and personal property shall be exempt from taxation and from betterments and special assessments; and the authority shall not be required to pay any tax, excise or assessment to or for the commonwealth or any of its political subdivisions; nor shall the authority be required to pay any fee or charge for any permit or license, nor any compliance fee, issued to it by the commonwealth, by any department, board or officer thereof, or by any political subdivision of the commonwealth, or by any department, board or officer of such political subdivision, or by any department; and, so far as constitutionally permissible, the authority shall be exempt from tolls for the use of highways, bridges and tunnels. Bonds and notes issued by the authority, their transfer and the income therefrom, including any profit made on the sale thereof, shall at all times be free from taxation within the commonwealth.
Notwithstanding section 168 of chapter 175 or any other general or special law to the contrary, the authority shall be exempt from any fees or taxes associated with surplus lines insurance; provided, however, that the exemption shall extend to any insurance broker for any insurance premium tax or surplus lines tax being incurred or having been incurred by the insurance broker as a result of the insurance having been procured, placed, negotiated, continued or renewed for or on behalf of the authority. Real property of the authority shall, if leased, used, or occupied in connection with a business conducted for profit shall, for the privilege of such lease, use or occupancy be valued, classified, assessed and taxed annually as of January 1 to the lessee, user, or occupant in the same manner and to the same extent as if such lessee, user, or occupant were the owner thereof in full. No tax assessed under this section shall be a lien upon the real estate with respect to which it is assessed; nor shall any tax be enforced by any sale or taking of such real estate; but the interest of any lessee therein may be sold or taken by the collector of the town in which the real estate lies for the nonpayment of such taxes in the manner provided by law for the sale or taking of real estate for nonpayment of annual taxes. Notwithstanding the previous sentence, such collector may utilize all other remedies provided by chapter 60 for the collection of annual taxes upon real estate and for the collection of taxes assessed under this section.

Structure Massachusetts General Laws

Massachusetts General Laws

Part I - Administration of the Government

Title XXII - Corporations

Chapter 161a - Massachusetts Bay Transportation Authority

Section 1 - Definitions

Section 2 - Creation of Authority; Powers; Liability for Debts and Obligations; Service of Process

Section 3 - Additional Powers of Authority

Section 4 - Separate Units of Mass Transportation Facilities and Equipment; Establishment; Lease Arrangements

Section 5 - Limitations, Conditions, Obligations and Duties of Authority

Section 5b - Disposal of Stolen, Lost or Abandoned Property

Section 6 - Ballot Question for Cities and Towns Regarding Issue of Joining Transportation Area

Section 7 - Board of Directors

Section 7a - Advisory Board

Section 8 - Financial Assistance From Commonwealth

Section 9 - Financial Assistance From Cities and Towns

Section 10 - Financial Assistance From the Federal Government

Section 11 - Board Policies to Increase Revenues and to Improve Operating Efficiency; Net Operating Investment per Passenger Mile Ratio

Section 12 - Temporary Notes; Trust Agreements

Section 13 - Authorization for Authority to Issue Bonds; Purposes of Bonds

Section 14 - Bonds Secured by Trust Agreement Between Authority and Corporate Trustee

Section 15 - Bonds and Notes Issued by Authority; Securities

Section 16 - Rights of Holders of Bonds

Section 17 - Issuance of Interest Bearing or Discounted Notes; Bond Anticipation Notes

Section 18 - Insufficiency of Funds; Payments by Commonwealth

Section 19 - Stabilization Fund; Fare Stability Fund

Section 20 - Annual Itemized Budget; Supplementary Budget

Section 21 - Allocation of Annual Revenues in Excess of Expenses

Section 22 - Remedy of Private Mass Transportation Company Against Authority for Relief From Effects of Authority's Operations; Procedures

Section 23 - Biennial Report by State Auditor

Section 24 - Exemption From Taxation

Section 25 - Directors; Authority to Bargain Collectively With Labor Organizations; Restrictions

Section 26 - State Labor Relations Law; Applicability; Non-Members; Limitations of Exclusive Representative's Duty of Fair Representation; Grievances

Section 27 - Deceased Employees; Payment of Wages to Nominated Beneficiaries

Section 28 - Submission of Dispute Over Terms of Collective Bargaining Agreement to Arbitration

Section 29 - Mediation; Report; Selection of Arbitrator

Section 30 - Arbitrator; Requirements

Section 31 - Factors for Determining Arbitration Awards

Section 32 - Arbitration Awards; Written Opinions

Section 33 - Employee Deferred Compensation Program

Section 34 - Ira Plan; Employee Contributions

Section 35 - Plans for Group, General or Blanket Hospital, Medical, Dental or Other Health Insurance; Employee Share of Monthly Premium; Retirees Under the Age of 65

Section 36 - Retired Members or Deceased Members of Retirement System; Compensation for Work Related Injury; Effect on Retirement Allowances, Pensions, Etc.

Section 37 - Proclamation of State of Emergency; Powers of Governor; Operation of Facilities

Section 38 - Liability; Board Supervision of Investigation, Settlement and Defense of All Claims

Section 39 - Regulatory Powers and Duties in Conflict With Regulatory Powers and Duties of Department of Telecommunications and Energy

Section 40 - Electric Utility Services; Procurement

Section 41 - Electric Utility Business; Public Interest Factors

Section 42 - Notice of Violation of Public Smoking Law; Fine; Arrest

Section 43 - Liability Policy for Passenger Rail Services

Section 44 - Entry Onto Lands, Waters and Premises for Purpose of Making Surveys, Soundings, Test Pits, Borings, Drillings or Examinations; Notice; Reimbursement for Damage

Section 45 - Sale of Prepaid Monthly Transit Passes

Section 46 - Parking of Motor Vehicles in Terminals, Stations, Garages, Yards, Shops, Parking Lots and Parking Garages Owned or Operated by Authority; Posted Bus Stops Operated by Authority; Rules and Regulations

Section 47 - Cities, Towns and Other Communities; Contracts With Private Bus Carriers for Local Service

Section 48 - Regional Transit Authority; Control of Services, Operations, Finances, Facilities or Related Appurtenances

Section 49 - Applicability of Chapter 258 to Certain Agreements Between Authority and Freight Railroads

Section 50 - Retirement Information to Be Made Available for All Current, Former and Future Massachusetts Bay Transportation Authority Employees and Retirees

Section 51 - Display Acknowledging the Contributions of Rosa Parks to the Civil Rights Movement on Buses Operated by Massachusetts Bay Transportation Authority

Section 52 - Rights by Prescription or Adverse Possession in Lands Held in Name of the Authority