Massachusetts General Laws

Mass. Gen. Laws ch. 160, § 87 (2026)

Limitation upon tax exemption

✓ current as of July 2026

Find cases: SyfertCases citing this section MAmalegislature.gov (official) JustiaChapter on Justia CornellLII Search CasesGoogle Scholar

Section 87. Land, outside the location of the railroad five rods in width, taken or purchased for railroad, depot or station purposes shall not be exempt from taxation.

Notes of Decisions

Cited in 1 case, 1929–1929 · leading case: Selectmen of Topsfield v. Dep't of Pub. Utils., 166 N.E. 739 (Mass. 1929).

Sort: Relevance Newest Treatment

Selectmen of Topsfield v. Dep't of Pub. Utils., 166 N.E. 739 (Mass. 1929). “Towne which was held in fee, subject to the location of the Boston and Maine Railroad, and to the public easement of travel at the Topsfield Road crossing, was not assessed to the railroad corporation because land within a railroad location not exceeding five rods in width is…”

Annotations are extracted automatically from the opinions in the Syfert caselaw corpus and ranked by authority, recency, and treatment. Dots show Syfertize treatment of the citing case itself.