Massachusetts General Laws (Tax)
Mass. Gen. Laws ch. 61B, § 12
Separation of land for non-recreational use
Official textmalegislature.gov
Section 12. If, by conveyance or other action of the owner thereof, a portion of land which is valued, assessed and taxed under the provisions of this chapter is separated for a use which does not qualify as recreational land, the land so separated shall be subject to liability for conveyance or roll-back taxes applicable thereto, but such separation shall not impair the right of the remainder of such land to continuance of valuation, assessment and taxation thereunder; provided, however, that such remaining land continues to so qualify.
Source: view the official text
In this chapter (19 sections)
- 61B-1 · Recreational land and uses
- 61B-2 · Value of recreational land; rate of tax
- 61B-2A · Tax rate for recreational land
- 61B-3 · Eligibility for classification as recreational
- 61B-4 · Changes in use; valuation; additional assessments
- 61B-5 · Revaluation programs; time for application for recreational…
- 61B-6 · Allowance or disallowance of applications; time; records; liens
- 61B-7 · Land sold for other uses; conveyance tax; nonexempt transfers
- 61B-8 · Disqualification of land; roll-back taxes
- 61B-9 · Notice of intent to sell for or convert to other use; option of…
- 61B-10 · Buildings on recreational land; land occupied by dwellings or…
- 61B-11 · Continuance of classification
- 61B-12 · Separation of land for non-recreational use
- 61B-13 · Special or betterment assessments
- 61B-14 · Roll-back taxes; procedures for assessment, etc.; modification…
- 61B-15 · Certificate of amount of conveyance or roll-back tax
- 61B-16 · Equalized valuation based on recreational use
- 61B-17 · Tax list of board of assessors; information required
- 61B-18 · Rules and regulations; forms and procedures