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Massachusetts General Laws - Classification and Taxation of Recreational Land - Chapter 61b, Section 12Legal Research Home > Massachusetts Lawyer > Classification and Taxation of Recreational Land > Massachusetts General Laws - Classification and Taxation of Recreational Land - Chapter 61b, Section 12 Sponsored LinksSeparation of land for non-recreational use. 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. Last modified: March 27, 2006 |