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Massachusetts General Laws - Classification and Taxation of Forest Lands and Forest Products - Chapter 61Legal Research Home > Massachusetts Lawyer > Classification and Taxation of Forest Lands and Forest Products > Massachusetts General Laws - Classification and Taxation of Forest Lands and Forest Products - Chapter 61 Sponsored Links Definitions . Section 1. For purposes of this chapter, unless the context otherwise requires, the following words shall have the following meanings:— ...
Classification of forest lands by assessors; application . Section 2. Except as otherwise herein provided, all forest land, parcels of not less than ten contiguous ...
Annual products tax and land tax . Section 3. The owner of classified forest land shall pay annually a products tax equal to eight per ...
Failure to file return; notice of delinquency; interest . Section 4. If an owner of classified forest land fails to file a return required by ...
Special and betterment assessments . Section 5. Classified forest land shall be included in the equalized valuation of the town under sections nine to ten ...
Failure to file return; penalty . Section 6. An owner of classified forest land, who received the notice provided in section three, fails to make ...
Withdrawal of land from classification; withdrawal penalty tax . Section 7. When the owner of classified land withdraws such land or any part thereof from ...
Conversion of land to residential, industrial or commercial use; notice to city or town; first refusal option . Section 8. Land taxed under this chapter ...
Last modified: March 27, 2006 |