Section 24A. The operator of a privately owned or operated resource recovery facility or landfill shall pay to the city or town in which the facility or landfill is located a tax of one dollar per ton of solid waste processed at the facility. Said tax shall be increased every January first, effective January first, nineteen hundred and eighty-one by the percentage increase of the Boston Consumer Price Index for all urban consumers for the twelve month period ending the previous October first. Such tax shall be in lieu of all taxes, fees, charges or assessments imposed by the city or town in which the facility or landfill is located, except for real estate taxes imposed solely upon the land on which the said facility or landfill is located. For purposes of this section, a solid waste disposal facility or resource recovery facility shall not include a transfer station.
Structure Massachusetts General Laws
Part I - Administration of the Government
Title II - Executive and Administrative Officers of the Commonwealth
Chapter 16 - Department of Highways
Section 18 - Definitions Applicable to Secs. 19 to 24
Section 19 - Solid Waste Disposal
Section 20 - Additional Responsibilities of Department; Rules and Regulations
Section 21 - Comprehensive Statewide Master Plan
Section 22 - District Assessments for Costs; Amounts; Limitations
Section 24a - Taxation of Private Resource Recovery Facilities or Landfills
Section 24b - Taxation of Private Residual Waste Treatment Facilities