Massachusetts Chapter 61B — Classification and Taxation of Recreational Land
19 sections hosted, reproduced from the official public-domain source.
- Mass. Gen. Laws ch. 61B, § 1— Recreational land and uses
- Mass. Gen. Laws ch. 61B, § 2— Value of recreational land; rate of tax
- Mass. Gen. Laws ch. 61B, § 2A— Tax rate for recreational land
- Mass. Gen. Laws ch. 61B, § 3— Eligibility for classification as recreational
- Mass. Gen. Laws ch. 61B, § 4— Changes in use; valuation; additional assessments
- Mass. Gen. Laws ch. 61B, § 5— Revaluation programs; time for application for recreational classification
- Mass. Gen. Laws ch. 61B, § 6— Allowance or disallowance of applications; time; records; liens
- Mass. Gen. Laws ch. 61B, § 7— Land sold for other uses; conveyance tax; nonexempt transfers
- Mass. Gen. Laws ch. 61B, § 8— Disqualification of land; roll-back taxes
- Mass. Gen. Laws ch. 61B, § 9— Notice of intent to sell for or convert to other use; option of first refusal; assignment of option
- Mass. Gen. Laws ch. 61B, § 10— Buildings on recreational land; land occupied by dwellings or used for family living; taxation
- Mass. Gen. Laws ch. 61B, § 11— Continuance of classification
- Mass. Gen. Laws ch. 61B, § 12— Separation of land for non-recreational use
- Mass. Gen. Laws ch. 61B, § 13— Special or betterment assessments
- Mass. Gen. Laws ch. 61B, § 14— Roll-back taxes; procedures for assessment, etc.; modification or abatement; appeals
- Mass. Gen. Laws ch. 61B, § 15— Certificate of amount of conveyance or roll-back tax
- Mass. Gen. Laws ch. 61B, § 16— Equalized valuation based on recreational use
- Mass. Gen. Laws ch. 61B, § 17— Tax list of board of assessors; information required
- Mass. Gen. Laws ch. 61B, § 18— Rules and regulations; forms and procedures