# Mass. Gen. Laws ch. 23J, sec. 4: Operations of center as essential governmental functions; exemption from taxes and assessments; public property

> Massachusetts · Statutes · In force

URL: https://www.frixlaw.com/law-library/statutes/STATE_MA_PI_TII_C23J_S4

## Section

- **Citation:** Mass. Gen. Laws ch. 23J, sec. 4
- **Heading:** Operations of center as essential governmental functions; exemption from taxes and assessments; public property
- **Jurisdiction:** Massachusetts
- **Kind:** Statutes
- **Status:** In force
- **Text as of:** August 14, 2026
- **Source:** Compiled text
- **Location:** MA Code / Part I / Title II / Chapter 23J / Section 4

## Text

Section 4. (a) The exercise of the powers granted by this chapter shall be in all respects for the benefit of the people of the commonwealth and for the improvement of their health and living conditions. The operation of the center shall constitute the performance of essential governmental functions and the center shall not be required to pay any taxes or assessments, except as otherwise provided by this chapter and the notes or bonds issued under this chapter, their transfer and the income therefrom, including any profit made on the sale thereof shall be free from taxation by and within the commonwealth. (b) The lands and tangible personal property of the center shall be deemed to be public property used for essential public and governmental purposes and shall be exempt from taxation and from betterments and special assessments.

Section 4. (a) The exercise of the powers granted by this chapter shall be in all respects for the benefit of the people of the commonwealth and for the improvement of their health and living conditions. The operation of the center shall constitute the performance of essential governmental functions and the center shall not be required to pay any taxes or assessments, except as otherwise provided by this chapter and the notes or bonds issued under this chapter, their transfer and the income therefrom, including any profit made on the sale thereof shall be free from taxation by and within the commonwealth.

(b) The lands and tangible personal property of the center shall be deemed to be public property used for essential public and governmental purposes and shall be exempt from taxation and from betterments and special assessments.

## Nearby sections

- [Mass. Gen. Laws ch. 23J, sec. 1 Definitions](https://www.frixlaw.com/law-library/statutes/STATE_MA_PI_TII_C23J_S1.md)
- [Mass. Gen. Laws ch. 23J, sec. 2 Massachusetts clean energy technology center; establishment; purpose; board of directors; liability of officers and employees; actions by center; documentary material](https://www.frixlaw.com/law-library/statutes/STATE_MA_PI_TII_C23J_S2.md)
- [Mass. Gen. Laws ch. 23J, sec. 3 Powers of center](https://www.frixlaw.com/law-library/statutes/STATE_MA_PI_TII_C23J_S3.md)
- [Mass. Gen. Laws ch. 23J, sec. 4 Operations of center as essential governmental functions; exemption from taxes and assessments; public property](https://www.frixlaw.com/law-library/statutes/STATE_MA_PI_TII_C23J_S4.md)
- [Mass. Gen. Laws ch. 23J, sec. 5 Annual reports](https://www.frixlaw.com/law-library/statutes/STATE_MA_PI_TII_C23J_S5.md)
- [Mass. Gen. Laws ch. 23J, sec. 6 Statewide plan for installation of renewable energy generating facilities](https://www.frixlaw.com/law-library/statutes/STATE_MA_PI_TII_C23J_S6.md)
- [Mass. Gen. Laws ch. 23J, sec. 7 Climatetech seed grant program](https://www.frixlaw.com/law-library/statutes/STATE_MA_PI_TII_C23J_S7.md)
- [Mass. Gen. Laws ch. 23J, sec. 8 Green jobs initiative](https://www.frixlaw.com/law-library/statutes/STATE_MA_PI_TII_C23J_S8.md)
- [Mass. Gen. Laws ch. 23J, sec. 8A Massachusetts offshore wind industry investment program; certification of offshore wind company; offshore wind tax incentive program](https://www.frixlaw.com/law-library/statutes/STATE_MA_PI_TII_C23J_S8A.md)
- [Mass. Gen. Laws ch. 23J, sec. 9 Massachusetts Renewable Energy Trust Fund](https://www.frixlaw.com/law-library/statutes/STATE_MA_PI_TII_C23J_S9.md)
- [Mass. Gen. Laws ch. 23J, sec. 9A Massachusetts Offshore Wind Industry Investment Trust Fund](https://www.frixlaw.com/law-library/statutes/STATE_MA_PI_TII_C23J_S9A.md)
- [Mass. Gen. Laws ch. 23J, sec. 10 Pathways out of poverty initiative](https://www.frixlaw.com/law-library/statutes/STATE_MA_PI_TII_C23J_S10.md)
- [Mass. Gen. Laws ch. 23J, sec. 11 Audit of expenditures and investments of monies from the fund and the trust fund](https://www.frixlaw.com/law-library/statutes/STATE_MA_PI_TII_C23J_S11.md)
- [Mass. Gen. Laws ch. 23J, sec. 12 Application of other laws to center](https://www.frixlaw.com/law-library/statutes/STATE_MA_PI_TII_C23J_S12.md)

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Source: Frix Law Library, https://www.frixlaw.com/law-library/statutes/STATE_MA_PI_TII_C23J_S4. Check the current official text before relying on it. Not legal advice.