Section 11. Continuance of land valuation, assessment and taxation under the provisions of this chapter shall depend upon continuance of such land in recreational use and compliance with other requirements of this chapter and not upon continuance in the same owner of title to such land. Liability to roll-back taxes, determined pursuant to section eight shall attach when such land no longer qualifies as recreational land actively and shall be the obligation of the then owner of the land. For purposes relating to roll-back taxes such qualification shall depend on the actual use of such land for the previous 5 years, and not on the filing of application under section three for any year.
Structure Massachusetts General Laws
Part I - Administration of the Government
Chapter 61b - Classification and Taxation of Recreational Land
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 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