55-79.14 - Laws relating to exemptions made applicable; property taxes assessed on individual apartments.
§ 55-79.14. Laws relating to exemptions made applicable; property taxesassessed on individual apartments.
The laws relating to exemptions as set out in Title 34 shall be applicable tothe individual apartments which shall have the benefit of said exemption inthose cases the same as in ownership of any other property. Property taxesassessed by the Commonwealth or by any municipality shall be assessed on andcollected on the individual apartments and not on the property, building orbuildings as a whole.
(1962, c. 627, § 14; 1966, c. 683.)