Classification and Taxation of Recreational Land

  1. Law
  2. Massachusetts General Laws
  3. Administration of the Government
  4. Taxation
  5. Classification and Taxation of Recreational Land

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Section
1

Recreational Land and Uses

Section
2

Value of Recreational Land; Rate of Tax

Section
2a

Tax Rate for Recreational Land

Section
3

Eligibility for Classification as Recreational

Section
4

Changes in Use; Valuation; Additional Assessments

Section
5

Revaluation Programs; Time for Application for Recreational Classification

Section
6

Allowance or Disallowance of Applications; Time; Records; Liens

Section
7

Land Sold for Other Uses; Conveyance Tax; Nonexempt Transfers

Section
8

Disqualification of Land; Roll-Back Taxes

Section
9

Notice of Intent to Sell for or Convert to Other Use; Option of First Refusal; Assignment of Option

Section
10

Buildings on Recreational Land; Land Occupied by Dwellings or Used for Family Living; Taxation

Section
11

Continuance of Classification

Section
12

Separation of Land for Non-Recreational Use

Section
13

Special or Betterment Assessments

Section
14

Roll-Back Taxes; Procedures for Assessment, etc.; Modification or Abatement; Appeals

Section
15

Certificate of Amount of Conveyance or Roll-Back Tax

Section
16

Equalized Valuation Based on Recreational Use

Section
17

Tax List of Board of Assessors; Information Required

Section
18

Rules and Regulations; Forms and Procedures