Massachusetts General Laws (Tax)
Mass. Gen. Laws ch. 61B, § 2
Value of recreational land; rate of tax
Official textmalegislature.gov
Section 2. The value of land classified under the provisions of this chapter shall be determined under section thirty-eight of chapter fifty-nine solely on the basis of its use. The board of assessors shall assess such land at valuations based upon the guidelines established under the provisions of chapter fifty-eight, but in no event shall such valuation exceed twenty-five per cent of its fair cash value as determined pursuant to chapter fifty-nine.
The rate of tax applicable to such recreational land shall be the rate determined to be applicable to class three, commercial property under chapter fifty-nine.
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