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

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Massachusetts General Laws - Classification and Taxation of Recreational Land - Chapter 61b, Section 1

Recreational land and uses . Section 1. Land not less than five acres in area shall be deemed to be recreational land if it is ...

Massachusetts General Laws - Classification and Taxation of Recreational Land - Chapter 61b, Section 2

Value of recreational land; rate of tax . Section 2. The value of land classified under the provisions of this chapter shall be determined under ...

Massachusetts General Laws - Classification and Taxation of Recreational Land - Chapter 61b, Section 3

Eligibility for classification as recreational . Section 3. Eligibility of land for valuation, assessment and taxation under this chapter shall be determined separately for each ...

Massachusetts General Laws - Classification and Taxation of Recreational Land - Chapter 61b, Section 4

Changes in use; valuation; additional assessments . Section 4. If a change in use of land maintained as recreational land as defined in section one ...

Massachusetts General Laws - Classification and Taxation of Recreational Land - Chapter 61b, Section 5

Revaluation programs; time for application for recreational classification . Section 5. In any city or town in which a program of revaluation of all property ...

Massachusetts General Laws - Classification and Taxation of Recreational Land - Chapter 61b, Section 6

Allowance or disallowance of applications; time; records; liens . Section 6. An application for valuation, assessment and taxation of land under the provisions of this ...

Massachusetts General Laws - Classification and Taxation of Recreational Land - Chapter 61b, Section 7

Land sold for other uses; conveyance tax; nonexempt transfers . Section 7. Any recreational land which is valued, assessed and taxed under the provisions of ...

Massachusetts General Laws - Classification and Taxation of Recreational Land - Chapter 61b, Section 8

Disqualification of land; roll-back taxes . Section 8. Whenever land which is valued, assessed and taxed under this chapter no longer qualifies as classified recreational ...

Massachusetts General Laws - Classification and Taxation of Recreational Land - Chapter 61b, Section 9

Notice of intent to sell for or convert to other use . Section 9. Land which is valued, assessed and taxed on the basis of ...

Massachusetts General Laws - Classification and Taxation of Recreational Land - Chapter 61b, Section 10

Buildings on recreational land; land occupied by dwellings or used for family living; taxation . Section 10. All building located on land which is valued, ...

Massachusetts General Laws - Classification and Taxation of Recreational Land - Chapter 61b, Section 11

Continuance of classification . Section 11. Continuance of land valuation, assessment and taxation under the provisions of this chapter shall depend upon continuance of such ...

Massachusetts General Laws - Classification and Taxation of Recreational Land - Chapter 61b, Section 12

Separation of land for non-recreational use . Section 12. If, by conveyance or other action of the owner thereof, a portion of land which is ...

Massachusetts General Laws - Classification and Taxation of Recreational Land - Chapter 61b, Section 13

Special or betterment assessments . Section 13. Land qualifying for valuation, assessment and taxation under this chapter shall be subject to special assessments or betterment ...

Massachusetts General Laws - Classification and Taxation of Recreational Land - Chapter 61b, Section 14

Roll-back taxes; procedures for assessment, etc.; modification or abatement; appeals . Section 14. The assessment, collection, apportionment and payment over of the roll-back taxes imposed ...

Massachusetts General Laws - Classification and Taxation of Recreational Land - Chapter 61b, Section 15

Certificate of amount of conveyance or roll-back tax . Section 15. In connection with any proposed or completed sale or other transfer of any land ...

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

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 ...

Massachusetts General Laws - Classification and Taxation of Recreational Land - Chapter 61b, Section 17

Tax list of board of assessors; information required . Section 17. The factual details to be shown on the tax list of a board of ...

Massachusetts General Laws - Classification and Taxation of Recreational Land - Chapter 61b, Section 18

Rules and regulations; forms and procedures . Section 18. The commissioner of revenue shall promulgate such rules and regulations and shall prescribe the use of ...

Last modified: March 26, 2006