Massachusetts General Laws Part I. Administration of the Government (Ch. 1-182) Ch. 145, § 60C

“Person”, as used in sections sixty A and sixty B shall include but not be restricted to any individual, or individuals, as tenants in common, joint tenants, tenants by the entirety or otherwise; any corporation or business trust; any trustee; any partnership; any receiver or trustee in bankruptcy; any tenant having a leasehold interest for a period in excess of ten years; any mortgagee in possession.