Session Laws

Whereas, The deferred operation of this act would tend to defeat its purpose, which is to make changes in certain laws, each of which is immediately necessary or appropriate to effectuate said appropriations or for other important public purposes, therefore it is declared to be an emergency law, necessary for the immediate preservation of the public convenience.

Be it enacted by the Senate and House of Representatives in General Court assembled, and by the authority of the same, as follows:

SECTION 1. Section 5 of chapter 59 of the General Laws, as most recently amended by section 63 of chapter 38 of the acts of 1995, is hereby further amended by inserting after clause Sixteenth the following clause:-

Sixteenth A, In the case of a domestic or foreign limited liability company which (a) is wholly owned by members which are corporations, (b) is engaged in manufacturing in the commonwealth, and (c) was in existence and conducting business in the commonwealth on or before November fifteenth, nineteen hundred and ninety-five, all property owned by such limited liability company other than the following: real estate, poles and underground conduits, wires and pipes.

Exemption under this clause shall not extend to an entity subject to the provisions of section three of chapter one hundred and eighty-one, if such entity has failed to comply with said provisions.

The classification by the commissioner, or the appellate tax board, as the case may be, of a limited liability company as a domestic or foreign limited liability company engaged in manufacturing, as respectively defined as aforesaid, shall be followed in the assessment under this chapter of machinery used in the conduct of the business.

Said domestic limited liability company engaged in manufacturing shall be liable for the excise imposed under the provisions of subclause (i) of clause (1) of subsection (a) or subsection (b) of the fourth paragraph, whichever is greater, of section thirty-two of chapter sixty-three. Said foreign limited liability company engaged in manufacturing shall be liable for the excise imposed under the provisions of said subclause (i) of said paragraph (1) of said subsection (a) or said subsection (b), whichever is greater, of section thirty-nine of said chapter sixty-three.

This clause shall take effect upon its acceptance by any city or town.

SECTION 2. Section 14 of chapter 138 of the acts of 1992 is hereby amended by striking out the last sentence, added by chapter 295 of the acts of 1994, and inserting in place thereof three sentences:- The corporation and its subsidiaries and affiliates shall not be deemed to be an agency, board, bureau, department, division, commission, authority or other subdivision of the commonwealth for any purpose, and its directors and officers who are not otherwise state employees shall not be considered to be state employees for any purpose including but not limited to purposes of chapters two hundred and sixty-eight A and two hundred and sixty-eight B of the General Laws. Any university employees who provide services to the corporation, its subsidiaries and affiliates, as officers, directors or employees of the corporation, its subsidiaries and affiliates, shall be exempt from sections four, six, seven and twenty-three of said chapter two hundred and sixty-eight A in connection with any and all matters between the corporation, its subsidiaries and affiliates, and the university; provided, however, that no such university employee may participate in any matter between the corporation, its subsidiaries and affiliates, and the university in which he or his immediate family member as defined in subsection (e) of section one of said chapter two hundred and sixty-eight A has a financial interest. The board of trustees of the university may establish policies governing contracts for goods and services between the university and the corporation, its subsidiaries and affiliates, and such contracts, other than leases of property in the city of Worcester under the care and control of the university, shall be exempt from all laws requiring competitive bidding.

SECTION 3. Section 15 of said chapter 138 is hereby amended by adding the following three sentences:- The commissioner of the division of capital planning and operations is hereby authorized, notwithstanding the provisions of sections forty E to forty J, inclusive, of chapter seven of the General Laws, to lease a portion of the property in the city of Worcester under the care and control of the university to the corporation for a term not to exceed thirty years for the purpose of operating physician practices, ambulatory care centers, mental health programs, health care facilities, outpatient diagnostic or treatment centers, home health care programs, long term care facilities, rehabilitation facilities, laboratories and attendant administrative support services related to the operations of the corporation or the university. Any such lease may be mortgaged, assigned, or transferred to a lender holding a leasehold mortgage or interest in the leased property or improvements thereto and which, in the ordinary course, is foreclosing on its interest in the property or improvements or receiving a deed or other instrument in lieu of foreclosure, or to any persons or entities taking an interest in the property or improvements through or under such foreclosing lender. Any construction, reconstruction, renovation, repair or improvement undertaken by the corporation on any such leased property shall be exempt from the provisions of sections thirty-eight A to thirty-eight O, inclusive, of chapter seven of the General Laws, sections forty-four A to forty-four J, inclusive, of chapter one hundred and forty-nine of the General Laws, section thirty-nine M of chapter thirty of the General Laws or any other general or special law or regulation relating to the advertising or bidding of design, construction, reconstruction, renovation, repair or improvement of public property, to the extent applicable, but shall be subject to sections twenty-six to twenty-seven D of said chapter one hundred and forty-nine.

SECTION 4. The exemption granted by section one of this act shall apply to taxes assessed for any fiscal year beginning on or after July first, nineteen hundred and ninety-six.

SECTION 5. Except as otherwise provided in this act, the provisions of this act shall take effect as of July first, nineteen hundred and ninety-six.