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. As used in this act, the term "leasehold interest" shall mean the leasehold interest created in a portion of the state transportation building in the city of Boston pursuant to the certain Master Lease and Garage Operating Agreement dated September 12, 1985 by and between the commonwealth and the Theater District Limited Partnership, as the same may be assigned or amended, but not the fee interest in any part of said building.

SECTION 2. At any time when title to the state transportation building is not in the commonwealth or a public body not subject to real estate taxes, then notwithstanding the provisions of chapter 59 of the General Laws or any other general or special law to the contrary, the leasehold interest shall be assessed and taxed as a parcel of real property separate and distinct from all other real and personal property; provided, however, that no nonpayment of taxes assessed to any other real or personal property, including any other interest in or portion of the state transportation building in the city of Boston, shall create any lien upon, or affect, or allow the termination of the leasehold interest.

This Bill having been returned by the Lieutenant-Governor, Acting Governor, with his objections thereto in writing (see Senate 2049) has been passed by the Senate, the objections of the Lieutenant-Governor, Acting Governor to the contrary notwithstanding, two-thirds of the Senate (36 yeas to 1 nays) having agreed to the same.

Thomas F. Birmingham, President.
Edward B. O'Neill, Clerk.

Passed by the House of Representatives, notwithstanding the objections of the Lieutenant-Governor, Acting Governor, two-thirds of the members present (147 yeas to 0 nays) having approved the same.

Thomas M. Finneran, Speaker.
Robert E. MacQueen, Clerk.