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General Laws of Massachusetts - Chapter 61 Classification and Taxation of Forest Lands and Forest Products.
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Massachusetts Laws > Classification and Taxation of Forest Lands and Forest Products > General Laws of Massachusetts - Chapter 61 Classification and Taxation of Forest Lands and Forest Products.
- Massachusetts General Laws - Definitions - Chapter 61, Section 1
For purposes of this chapter, unless the context otherwise requires, the following words shall have the following meanings:— “Cut”, sever or taken from the soil....
- Massachusetts General Laws - Classification of forest lands by assessors; application - Chapter 61, Section 2
Except as otherwise herein provided, all forest land, parcels of not less than 10 contiguous acres in area, used for forest production shall be classified...
- Massachusetts General Laws - Annual products tax and land tax - Chapter 61, Section 3
For general property tax purposes, the value of land that is actively devoted to forest production use during the tax year in issue and has...
- Massachusetts General Laws - Failure to file return; notice of delinquency; interest - Chapter 61, 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...
- Massachusetts General Laws - Special and betterment assessments - Chapter 61, Section 5
Land qualifying for valuation, assessment and taxation under this chapter shall be subject to special assessments or betterment assessments to the pro rata extent that...
- Massachusetts General Laws - Failure to file return; penalty - Chapter 61, Section 6
[Text of section applicable as provided by 2006, 394, Sec. 51.] Any land in forest production use which is valued, assessed and taxed under this...
- Massachusetts General Laws - Withdrawal of land from classification; withdrawal penalty tax - Chapter 61, Section 7
Whenever land which is valued, assessed and taxed under this chapter no longer meets the definition of forest land, it shall be subject to additional...
- Massachusetts General Laws - Conversion of land to residential, industrial or commercial use; notice to city or town; first refusal option - Chapter 61, Section 8
Land taxed under this chapter shall not be sold for, or converted to, residential, industrial or commercial use while so taxed or within 1 year...
Last modified: March 17, 2010
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