Section 24B. The operator of a privately owned or operated residual waste treatment facility shall pay to the city or town in which the facility is located a fee based upon the volume of residual waste received at the facility. Such fees shall be in lieu of all taxes, fees, charges or assessments imposed by the city or town in which the facility is located, except for real estate taxes imposed solely upon the land on which the said facility is located, and shall be prescribed by municipal ordinance or by-law within limits established in the rules and regulations of the department.
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