Mass. Gen. Laws ch. 61B – Classification and Taxation of Recreational Land | Midpage

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Massachusetts General Laws

Chapter 61B

Mass. Gen. Laws ch. 61B

Classification and Taxation of Recreational Land

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