by NYNE
Massachsuetts has the means to tax industrial equipment. When people think of property taxes, they usually think of land, but in Massachusetts the entire classification covers large items as well. I am not sure if this is the mechanism under which locomotives would be taxed but I am guessing it is. I wonder if the railroads have to pay excise tax on locomotives too, the way we have to pay them on our cars in Mass. Thanks for explaining that it is a tax thing whatever the means.