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Massachusetts General Laws - Classification and Taxation of Recreational Land - Chapter 61b, Section 16

Legal Research Home > Massachusetts Lawyer > Classification and Taxation of Recreational Land > Massachusetts General Laws - Classification and Taxation of Recreational Land - Chapter 61b, Section 16

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Equalized valuation based on recreational use.

Section 16. In determining the equalization required by section nine of chapter fifty-eight, the commissioner of revenue shall determine the value of such land on the basis of its recreational use.

Last modified: March 27, 2006