Section 2A. In a city or town that accepts this section, the rate of tax applicable to certified forest land shall be the rate determined to be applicable to class two, open space.
Structure Massachusetts General Laws
Part I - Administration of the Government
Chapter 61 - Classification and Taxation of Forest Lands and Forest Products
Section 2 - Classification of Forest Lands by Assessors; Application
Section 2a - Tax Rate for Certified Forest Land
Section 3 - Valuation of Forest Production Land; Assessment of Property Taxes; Grievance Procedure
Section 4 - Valuation of Buildings and Dwellings Located on Forest Production Land
Section 5 - Special and Betterment Assessments
Section 6 - Conveyance Tax on Forest Production Land Sold for Other Use; Rate; Exceptions
Section 7 - Disqualification of Land From Classification; Roll-Back Taxes; Calculation; Interest