# Mass. Gen. Laws ch. 59, sec. 3C: Pipe lines

> Massachusetts · Statutes · In force

URL: https://www.frixlaw.com/law-library/statutes/STATE_MA_PI_TIX_C59_S3C

## Section

- **Citation:** Mass. Gen. Laws ch. 59, sec. 3C
- **Heading:** Pipe lines
- **Jurisdiction:** Massachusetts
- **Kind:** Statutes
- **Status:** In force
- **Text as of:** August 14, 2026
- **Source:** Compiled text
- **Location:** MA Code / Part I / Title IX / Chapter 59 / Section 3C

## Text

Section 3C. Anything in this chapter to the contrary notwithstanding, every pipe line subject to valuation under section thirty-eight A shall be subject to taxation under this chapter as personal property, and shall be assessed to the owner thereof by the assessors in the respective cities and towns where such pipe line is located.

Section 3C. Anything in this chapter to the contrary notwithstanding, every pipe line subject to valuation under section thirty-eight A shall be subject to taxation under this chapter as personal property, and shall be assessed to the owner thereof by the assessors in the respective cities and towns where such pipe line is located.

## Nearby sections

- [Mass. Gen. Laws ch. 59, sec. 2 Property subject to taxation; exceptions](https://www.frixlaw.com/law-library/statutes/STATE_MA_PI_TIX_C59_S2.md)
- [Mass. Gen. Laws ch. 59, sec. 2A Real property; mortgages; classifications](https://www.frixlaw.com/law-library/statutes/STATE_MA_PI_TIX_C59_S2A.md)
- [Mass. Gen. Laws ch. 59, sec. 2B Certain types of interest or ownership taxable; liens; public purposes](https://www.frixlaw.com/law-library/statutes/STATE_MA_PI_TIX_C59_S2B.md)
- [Mass. Gen. Laws ch. 59, sec. 2C Real estate sold by governmental or exempt entities; pro rata taxation; computation; collection remedies](https://www.frixlaw.com/law-library/statutes/STATE_MA_PI_TIX_C59_S2C.md)
- [Mass. Gen. Laws ch. 59, sec. 2D Taxation of improved real estate based on value at issuance of occupancy permit; pro rata](https://www.frixlaw.com/law-library/statutes/STATE_MA_PI_TIX_C59_S2D.md)
- [Mass. Gen. Laws ch. 59, sec. 3B Real estate acquired by eminent domain; exceptions](https://www.frixlaw.com/law-library/statutes/STATE_MA_PI_TIX_C59_S3B.md)
- [Mass. Gen. Laws ch. 59, sec. 3C Pipe lines](https://www.frixlaw.com/law-library/statutes/STATE_MA_PI_TIX_C59_S3C.md)
- [Mass. Gen. Laws ch. 59, sec. 3E Real estate owned by the United States and leased to private interests; enforcement by lien or sale; collection remedies](https://www.frixlaw.com/law-library/statutes/STATE_MA_PI_TIX_C59_S3E.md)
- [Mass. Gen. Laws ch. 59, sec. 3F Child care facilities; classification as property used for human habitation](https://www.frixlaw.com/law-library/statutes/STATE_MA_PI_TIX_C59_S3F.md)
- [Mass. Gen. Laws ch. 59, sec. 4 Property taxable as personal estate](https://www.frixlaw.com/law-library/statutes/STATE_MA_PI_TIX_C59_S4.md)
- [Mass. Gen. Laws ch. 59, sec. 5 Property; exemptions](https://www.frixlaw.com/law-library/statutes/STATE_MA_PI_TIX_C59_S5.md)
- [Mass. Gen. Laws ch. 59, sec. 5B Appeals; eligibility for exemption under Sec. 5, third clause; corporations or trusts](https://www.frixlaw.com/law-library/statutes/STATE_MA_PI_TIX_C59_S5B.md)
- [Mass. Gen. Laws ch. 59, sec. 5C Exemptions for residential real property in cities or towns assessing at full and fair cash valuation](https://www.frixlaw.com/law-library/statutes/STATE_MA_PI_TIX_C59_S5C.md)
- [Mass. Gen. Laws ch. 59, sec. 5D Property held by city, town or district in another city or town for water supply, etc.; purposes; tax liability; stumpage fees](https://www.frixlaw.com/law-library/statutes/STATE_MA_PI_TIX_C59_S5D.md)

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Source: Frix Law Library, https://www.frixlaw.com/law-library/statutes/STATE_MA_PI_TIX_C59_S3C. Check the current official text before relying on it. Not legal advice.