DEC logoCHAPTER 498
THE COMMONWEALTH OF MASSACHUSETTS

In the Year One Thousand Nine Hundred and Ninety-three
AN ACT CREATING THE DEVENS ENTERPRISE COMMISSION

SECTION 21. Taxes and Users Fees

Taxes and user fees. The Commission and the Bank shall, with the assistance of the Secretary and the Commissioner of Revenue, determine an appropriate plan for assessing property taxes, other taxes available to be levied or assessed by municipalities under the General Laws, and user fees for the maintenance and operation of Devens, which plan shall provide for the imposition and levy of proportional and reasonable assessments, rates, property taxes and, user fees upon persons, residents and estates lying within Devens. Upon approval of such plan by the Secretary, the Commission and the Bank shall exercise all the powers granted to cities and towns to enable the collection of such taxes and other charges. The towns shall not be entitled to assess any fees or taxes on property, persons or businesses located in Devens, except for fees assessed by town clerks for licenses or permits issued pursuant to clause (g) of subsection (5) of section eleven of this act. The towns shall not be required to incur any costs or expenses related to the provision of municipal services within Devens, or to provide municipal services within Devens, except with regard to any land within Devens owned or leased by a Town. In order to encourage job creation within Devens, the Commission or the Bank may, with the assistance of said commissioner and the Secretary, develop recommendations for consideration of the general court regarding adjusting or modifying existing laws relating to taxation by the Commonwealth of businesses, industries and commercial enterprises that locate at Devens.


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