Massachusetts General Laws (Tax)
Mass. Gen. Laws ch. 61, § 4
Valuation of buildings and dwellings located on forest production land
Official textmalegislature.gov
Section 4. All buildings located on land which is valued, assessed and taxed on the basis of its forest production use in accordance with this chapter and all land occupied by a dwelling or regularly used for family living shall be valued, assessed and taxed by the same standards, methods and procedures as other taxable property.
Source: view the official text
In this chapter (9 sections)
- 61-1 · Definitions
- 61-2 · Classification of forest lands by assessors; application
- 61-2A · Tax rate for certified forest land
- 61-3 · Valuation of forest production land; assessment of property…
- 61-4 · Valuation of buildings and dwellings located on forest…
- 61-5 · Special and betterment assessments
- 61-6 · Conveyance tax on forest production land sold for other use;…
- 61-7 · Disqualification of land from classification; roll-back taxes;…
- 61-8 · Conversion of land to residential, industrial or commercial use;…