Mass. Gen. Laws ch. 140, sec. 32G — MA Code / Part I / Title XX / Chapter 140 / Section 32G
Monthly fees for manufactured housing community owner or operator; collection; deposit; lists; payment to treasurers; exemption from taxes; penalties; revocation of license
Status: in_force

Section 32G. In addition to the license fee provided for under section thirty-two B, each manufactured housing community owner or operator licensed under said section shall, except as hereinafter provided, pay an additional license fee of six dollars per month or a major fraction thereof, on account of each manufactured home, occupying space within such manufactured housing community; provided, however, that in a city by vote of the city council and in a town by vote of the board of selectmen, the amount of such additional license fee may be increased to an amount not exceeding twelve dollars per month. Such additional license fee shall, except as hereinafter provided, be collected by such manufactured housing community operator from the owner or occupant of each manufactured home occupying space in such manufactured housing community at the end of each month or any major fraction thereof, and shall be deposited with the collector of taxes in the city or town in which such manufactured housing community is located not later than the tenth day of the month next following. The manufactured housing community operator shall, not later than the fifth day of each month, file with the licensing authority a list containing the amounts collected together with the name and address of each owner of a manufactured home occupying space during the preceding month or the tenant or subtenant of such space and designating the manufactured homes and the home owners or tenants of the space or such subtenants thereof on account of which no additional license fee is to be collected or deposited under the provisions of the last paragraph of this section. The licensing authority shall forthwith commit the list to the collector of taxes in the city or town in which the manufactured housing community is located for collection. Such collector, shall in the collection of such accounts, have all the remedies provided by sections thirty-five, thirty-six and ninety-three of chapter sixty for the collection of taxes on personal property. The collector of taxes shall, once in each week or more often, pay over to the city or town treasurer all money received by him during the preceding week or lesser period on account of such license fees. Each manufactured home subject to the license fee provided for in this section shall be exempt from any property tax as provided in clause Thirty-sixth of section five of chapter fifty-nine. The collector of taxes shall report to the licensing authority any failure to deposit with him any license fee so collected, and any failure by a manufactured housing community operator to collect any license fee provided for under this section or to deposit with the collector of taxes any license fee so collected shall be deemed cause for the revocation of any license granted under section thirty-two B. In addition, any willful failure to deposit with the collector of taxes a licensee fee which has been so collected shall be punished by a fine of not less than ten nor more than one hundred dollars for each fee so collected and not deposited. No additional license fee imposed by this section shall be collected by the operator of a manufactured housing community, nor shall any such fee be required to be deposited with the collector of taxes in the city or town in which such community is located, on account of a manufactured home which is deemed, by section 514 of the Soldiers' and Sailors' Civil Relief Act of 1940, as amended, not to be located or present in or to have a situs in such city or town for the purposes of taxation in respect to personal property.

Section 32G. In addition to the license fee provided for under section thirty-two B, each manufactured housing community owner or operator licensed under said section shall, except as hereinafter provided, pay an additional license fee of six dollars per month or a major fraction thereof, on account of each manufactured home, occupying space within such manufactured housing community; provided, however, that in a city by vote of the city council and in a town by vote of the board of selectmen, the amount of such additional license fee may be increased to an amount not exceeding twelve dollars per month. Such additional license fee shall, except as hereinafter provided, be collected by such manufactured housing community operator from the owner or occupant of each manufactured home occupying space in such manufactured housing community at the end of each month or any major fraction thereof, and shall be deposited with the collector of taxes in the city or town in which such manufactured housing community is located not later than the tenth day of the month next following. The manufactured housing community operator shall, not later than the fifth day of each month, file with the licensing authority a list containing the amounts collected together with the name and address of each owner of a manufactured home occupying space during the preceding month or the tenant or subtenant of such space and designating the manufactured homes and the home owners or tenants of the space or such subtenants thereof on account of which no additional license fee is to be collected or deposited under the provisions of the last paragraph of this section. The licensing authority shall forthwith commit the list to the collector of taxes in the city or town in which the manufactured housing community is located for collection. Such collector, shall in the collection of such accounts, have all the remedies provided by sections thirty-five, thirty-six and ninety-three of chapter sixty for the collection of taxes on personal property. The collector of taxes shall, once in each week or more often, pay over to the city or town treasurer all money received by him during the preceding week or lesser period on account of such license fees. Each manufactured home subject to the license fee provided for in this section shall be exempt from any property tax as provided in clause Thirty-sixth of section five of chapter fifty-nine.

The collector of taxes shall report to the licensing authority any failure to deposit with him any license fee so collected, and any failure by a manufactured housing community operator to collect any license fee provided for under this section or to deposit with the collector of taxes any license fee so collected shall be deemed cause for the revocation of any license granted under section thirty-two B. In addition, any willful failure to deposit with the collector of taxes a licensee fee which has been so collected shall be punished by a fine of not less than ten nor more than one hundred dollars for each fee so collected and not deposited.

No additional license fee imposed by this section shall be collected by the operator of a manufactured housing community, nor shall any such fee be required to be deposited with the collector of taxes in the city or town in which such community is located, on account of a manufactured home which is deemed, by section 514 of the Soldiers' and Sailors' Civil Relief Act of 1940, as amended, not to be located or present in or to have a situs in such city or town for the purposes of taxation in respect to personal property.