Chapter 61B - CLASSIFICATION AND TAXATION OF RECREATIONAL LAND
- Section 61B:1 - Recreational land and uses
- Section 61B:2 - Value of recreational land; rate of tax
- Section 61B:2A - Rate of tax for recreational land
- Section 61B:3 - Eligibility for classification as recreational
- Section 61B:4 - Changes in use; valuation; additional assessments
- Section 61B:5 - Revaluation programs; time for application for recreational classification
- Section 61B:6 - Allowance or disallowance of applications; time; records; liens
- Section 61B:7 - Land sold for other uses; conveyance tax; nonexempt transfers
- Section 61B:8 - Disqualification of land; roll-back taxes
- Section 61B:9 - Notice of intent to sell for or convert to other use
- Section 61B:10 - Buildings on recreational land; land occupied by dwellings or used for family living; taxation
- Section 61B:11 - Continuance of classification
- Section 61B:12 - Separation of land for non-recreational use
- Section 61B:13 - Special or betterment assessments
- Section 61B:14 - Roll-back taxes; procedures for assessment; modification or abatement; appeals
- Section 61B:15 - Certificate of amount of conveyance or roll-back tax
- Section 61B:16 - Equalized valuation based on recreational use
- Section 61B:17 - Tax list of board of assessors; information required
- Section 61B:18 - Rules and regulations; forms and procedures