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.
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