Fiscal 2023 DIF Account

MGL Chapter 121B Section 16

After reading the lease...

It seems that the WooSox are not paying real estate taxes based on this section of law.   

Can anyone explain how Polar Park being built by the WRA leased to the WooSox fits into this law?

***   Editor's note:   We can see hw this may apply to WRA when they held the deed to the ballpark.   Not sure how this applies to the WooSox leasing the ballpark from the City of Worcester?