Equalized Valuation Based on Recreational Use

  1. Law
  2. Massachusetts General Laws
  3. Administration of the Government
  4. Taxation
  5. Classification and Taxation of Recreational Land
  6. Equalized Valuation Based on Recreational Use

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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.


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