Section 14 Taxation of property leased, used or occupied in connection with a business
Section 14. Real property of the authority other than property leased pursuant to sections fifteen and sixteen, if leased, used, or occupied in connection with a business conducted for profit, shall, at the discretion of the municipality for the privilege of such lease, use or occupancy, be valued, classified, assessed and taxed annually as of January first to the lessee, user or occupant in the same manner and to the extent as if such lessee, user or occupant were the owner thereof in fee. No tax assessed under this section shall be a lien upon the real estate 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 city or 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. Such collector shall have for the collection of taxes under this section all other remedies provided by chapter sixty for the collection of annual taxes upon real estate.