Section 12. If, by conveyance or other action of the owner thereof, a portion of land which is valued, assessed and taxed under the provisions of this chapter is separated for a use which does not qualify as recreational land, the land so separated shall be subject to liability for conveyance or roll-back taxes applicable thereto, but such separation shall not impair the right of the remainder of such land to continuance of valuation, assessment and taxation thereunder; provided, however, that such remaining land continues to so qualify.
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