State Codes and Statutes
Statutes > Massachusetts > PARTI > TITLEIX > CHAPTER61B
Section 1 Recreational land and uses
Section 2 Value of recreational land; rate of tax
Section 2A Tax rate for recreational land
Section 3 Eligibility for classification as recreational
Section 4 Changes in use; valuation; additional assessments
Section 5 Revaluation programs; time for application for recreational classification
Section 6 Allowance or disallowance of applications; time; records; liens
Section 7 Land sold for other uses; conveyance tax; nonexempt transfers
Section 8 Disqualification of land; roll-back taxes
Section 9 Notice of intent to sell for or convert to other use; option of first refusal; assignment of option
Section 10 Buildings on recreational land; land occupied by dwellings or used for family living; taxation
Section 11 Continuance of classification
Section 12 Separation of land for non-recreational use
Section 13 Special or betterment assessments
Section 14 Roll-back taxes; procedures for assessment, etc.; modification or abatement; appeals
Section 15 Certificate of amount of conveyance or roll-back tax
Section 16 Equalized valuation based on recreational use
Section 17 Tax list of board of assessors; information required
Section 18 Rules and regulations; forms and procedures
State Codes and Statutes
Statutes > Massachusetts > PARTI > TITLEIX > CHAPTER61B
Section 1 Recreational land and uses
Section 2 Value of recreational land; rate of tax
Section 2A Tax rate for recreational land
Section 3 Eligibility for classification as recreational
Section 4 Changes in use; valuation; additional assessments
Section 5 Revaluation programs; time for application for recreational classification
Section 6 Allowance or disallowance of applications; time; records; liens
Section 7 Land sold for other uses; conveyance tax; nonexempt transfers
Section 8 Disqualification of land; roll-back taxes
Section 9 Notice of intent to sell for or convert to other use; option of first refusal; assignment of option
Section 10 Buildings on recreational land; land occupied by dwellings or used for family living; taxation
Section 11 Continuance of classification
Section 12 Separation of land for non-recreational use
Section 13 Special or betterment assessments
Section 14 Roll-back taxes; procedures for assessment, etc.; modification or abatement; appeals
Section 15 Certificate of amount of conveyance or roll-back tax
Section 16 Equalized valuation based on recreational use
Section 17 Tax list of board of assessors; information required
Section 18 Rules and regulations; forms and procedures
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