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Massachusetts General Laws - Classification and Taxation of Recreational Land - Chapter 61b, Section 11Legal Research Home > Massachusetts Lawyer > Classification and Taxation of Recreational Land > Massachusetts General Laws - Classification and Taxation of Recreational Land - Chapter 61b, Section 11 Sponsored LinksContinuance of classification. Section 11. Continuance of land valuation, assessment and taxation under the provisions of this chapter shall depend upon continuance of such land in recreational use and compliance with other requirements of this chapter and not upon continuance in the same owner of title to such land. Liability to roll-back taxes, determined pursuant to section eight shall attach when such land no longer qualifies as recreational land actively and shall be the obligation of the then owner of the land. For purposes relating to roll-back taxes such qualification shall depend on the actual use of such land, and not on the filing of application under section three for any year. Last modified: March 27, 2006 |