[Art.] 5-b. [Power to Provide for Tax Valuations Based on Use.]
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The general court may provide for the assessment of any class of real estate at valuations based upon the current use thereof.
November 15, 1968
Well established in constitutional doctrine.
Hotels are not residential, and would not be subject to the statute.
As I linked, being used in various formats by what are considered very conservative States.
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