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LONG v. MARTHA'S VINEYARD LAND BANK COMMISSION

No. 92-P-1276.

35 Mass. App. Ct. 546 (1993)

623 N.E.2d 497

MICHAEL T. LONG & another vs. MARTHA'S VINEYARD LAND BANK COMMISSION.

Appeals Court of Massachusetts, Dukes County.

November 23, 1993.

Attorney(s) appearing for the Case

Ellen B. Kaplan for the plaintiffs.

Ronald H. Rappaport (Russell Beck with him) for the defendant.

Present: BROWN, FINE, & LAURENCE, JJ.

FINE, J.

The Martha's Vineyard Land Bank Commission (Land Bank) may exact a fee in the amount of two percent of the purchase price whenever a "real property interest" in Duke's County is transferred. St. 1987, c. 673, amending St. 1985, c. 736. "Real property interest" is defined in § 1 of the Act broadly, but there are a number of exemptions. One of the exemptions is "the interest of a stockholder in a corporation, or a partner in a partnership unless any real...

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