# 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

> Massachusetts · Statutes · In force

URL: https://www.frixlaw.com/law-library/statutes/STATE_MA_PI_TIX_C59_S3E

## Section

- **Citation:** Mass. Gen. Laws ch. 59, sec. 3E
- **Heading:** Real estate owned by the United States and leased to private interests; enforcement by lien or sale; collection remedies
- **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 3E

## Text

Section 3E. Whenever the Congress of the United States has so provided, a leasehold interest in real estate owned and leased by the United States and in buildings and other things erected thereon or affixed thereto shall be assessed and taxed to the lessee or his assigns to the extent so provided by the Congress. Payment of the aforesaid taxes shall not be enforced by any lien upon or sale of the said real estate but in the case of any leasehold subject to taxation as aforesaid the interest of the lessee or lessees or their assigns therein may be sold by the collector of taxes of the city or town in which the real estate is situated for the non-payment of the tax assessed as aforesaid in the manner provided by law for the sale of real estate for nonpayment of local taxes. Said collectors shall have for the collection of taxes assessed under this section all other remedies provided by chapter sixty for the collection of taxes by collectors of cities and towns.

Section 3E. Whenever the Congress of the United States has so provided, a leasehold interest in real estate owned and leased by the United States and in buildings and other things erected thereon or affixed thereto shall be assessed and taxed to the lessee or his assigns to the extent so provided by the Congress. Payment of the aforesaid taxes shall not be enforced by any lien upon or sale of the said real estate but in the case of any leasehold subject to taxation as aforesaid the interest of the lessee or lessees or their assigns therein may be sold by the collector of taxes of the city or town in which the real estate is situated for the non-payment of the tax assessed as aforesaid in the manner provided by law for the sale of real estate for nonpayment of local taxes. Said collectors shall have for the collection of taxes assessed under this section all other remedies provided by chapter sixty for the collection of taxes by collectors of cities and towns.

## 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_S3E. Check the current official text before relying on it. Not legal advice.