Mass. Gen. Laws ch. 61B § 16

Current through Chapters 1 to 249 and Chapters 253 to 255 of the 2024 Legislative Session

Section 61B:16 - Equalized valuation based on recreational use

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.

Mass. Gen. Laws ch. 61B, § 16