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Massachusetts General Laws - Classification and Taxation of Recreational Land - Chapter 61bLegal Research Home > Massachusetts Lawyer > Classification and Taxation of Recreational Land > Massachusetts General Laws - Classification and Taxation of Recreational Land - Chapter 61b Recreational land and uses . Section 1. Land not less than five acres in area shall be deemed to be recreational land if it is ...
Value of recreational land; rate of tax . Section 2. The value of land classified under the provisions of this chapter shall be determined under ...
Eligibility for classification as recreational . Section 3. Eligibility of land for valuation, assessment and taxation under this chapter shall be determined separately for each ...
Changes in use; valuation; additional assessments . Section 4. If a change in use of land maintained as recreational land as defined in section one ...
Revaluation programs; time for application for recreational classification . Section 5. In any city or town in which a program of revaluation of all property ...
Allowance or disallowance of applications; time; records; liens . Section 6. An application for valuation, assessment and taxation of land under the provisions of this ...
Land sold for other uses; conveyance tax; nonexempt transfers . Section 7. Any recreational land which is valued, assessed and taxed under the provisions of ...
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 ...
Notice of intent to sell for or convert to other use . Section 9. Land which is valued, assessed and taxed on the basis of ...
Buildings on recreational land; land occupied by dwellings or used for family living; taxation . Section 10. All building located on land which is valued, ...
Continuance of classification . Section 11. Continuance of land valuation, assessment and taxation under the provisions of this chapter shall depend upon continuance of such ...
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 ...
Special or betterment assessments . Section 13. Land qualifying for valuation, assessment and taxation under this chapter shall be subject to special assessments or betterment ...
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 ...
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 ...
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 ...
Tax list of board of assessors; information required . Section 17. The factual details to be shown on the tax list of a board of ...
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 |