Opinion of the Justices
Decision Date | 29 April 1957 |
Citation | 142 N.E.2d 335,335 Mass. 771 |
Parties | OPINION OF THE JUSTICES. |
Court | United States State Supreme Judicial Court of Massachusetts Supreme Court |
To the Honorable the Senate of the Commonwealth of Massachusetts:
The undersigned Justices of the Supreme Judicial Court respectfully submit this answer to the question set forth in an order of the Senate dated April 22, 1957, and transmitted to us on April 25. The order refers to a bill now pending before the Senate printed in House document No. 2, which is a recommendation for legislation submitted by the Massachusetts aeronautics commission pursuant to G.L. (Ter.Ed.) c. 30, § 33, St.1948, c. 67, and a copy of which is transmitted with the order.
The title of the bill is 'An Act relative to local taxation of certain lands of commercial airports to which the general public is granted free use.'
The bill has two sections. Section 1 contains a declaration of policy and a statement of the purpose of the act. Section 2 of the bill, if enacted, would amend § 5 of c. 59 of the General Laws, as amended, by adding the following clause creating a new class of property exempt from taxation: 'Thirty-eight, In determining the valuation, for city and town tax purposes, of any privately owned airport, the value of any improvements on or to the landing area shall not be included, so long as the owner grants free use of said landing area to the general public for the landing, taking off and taxing of aircraft; provided, said airport meets the minimum requirements set forth by the Massachusetts Aeronautics Commission in rules and regulations issued under section thirty-nine, chapter ninety, and is certified by the Massachusetts Aeronautics Commission to be included within the needs of civil aeronautics as established by the state airport plan prepared under section thirty-nine A of chapter ninety, and is approved for commercial operation by the Massachusetts Aeronautics Commission.'
The question is as follows 'Is it within the competency of the General Court under that clause of Article IV of section one of chapter one of the Constitution of Massachusetts which reads, in part, as follows:--The general court is empowered 'to imposed and levy proportional and reasonable assessments, rates, and taxes, upon all the inhabitants of, and persons resident, and estates lying, within the said Commonwealth; * * * and while the public charges of government, or any part thereof, shall be assessed on polls and estates, in the manner that has hitherto been practised, in order that such assessments may be made with equality, there shall be a valuation of estates within the Commonwealth, taken anew once in every ten years at least, and as much oftener as the general court shall order', or under Article X of the Declaration of Rights which reads in part as follows:--
As we read the proposed act in the light of the aeronautics commission's recommendation, the exemption would be confined to direct improvements to the landing strips and runways themselves, and the tax on such strips and runways would be limited to the unimproved value thereof. We read in the recommendation:
The purpose of the legislation, as stated in § 1, 'is to encourage the establishment and development of privately owned airports and air navigation facilities which are providing service to the public at no cost, by granting tax exemption on the value of...
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