Massachusetts § 3E - Real estate owned by the United States and leased to private interests; enforcement by lien or sale; collection remedies
Full text of Massachusetts Massachusetts General Laws § 3E — Real estate owned by the United States and leased to private interests; enforcement by lien or sale; collection remedies, with citation guidance and answers to common questions.
§ 3E. Real estate owned by the United States and leased to private interests; enforcement by lien or sale; collection remedies
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.
Source: official Massachusetts text · Last verified 2026-08-27
Frequently Asked Questions About Massachusetts § 3E
What does Massachusetts General Laws § 3E cover?
Section 3E ("Real estate owned by the United States and leased to private interests; enforcement by lien or sale; collection remedies") is part of the Massachusetts General Laws, the codified statutory law of Massachusetts. It sets out the legal rule or procedure described in the text above. Statutes are amended regularly, so always verify against the official source.
How do I cite Massachusetts § 3E?
A common citation format is "Massachusetts General Laws § 3E" (Massachusetts). Legal writing may require the code abbreviation, section number, and year or edition. Match the style required by your court, professor, or publisher.
Is this the official text of Massachusetts law?
No. This page is for research and education and may not include the most recent amendments. For official current law, check the Massachusetts official source linked on this page or consult a licensed Massachusetts attorney.
How does Massachusetts § 3E apply to my situation?
Statutes are interpreted in context, and application depends on your specific facts. Only a licensed attorney in Massachusetts can advise on how this section applies to you. Contact your state or local bar association for a referral.
Sources & Verification
Not legal advice. Verify against the official source and consult a licensed attorney in Massachusetts.