Massachusetts § 12 Separation of land for non-recreational use

Massachusetts Statutes

§ 12 — Separation of land for non-recreational use

Massachusetts § 12

Part IADMINISTRATION OF THE GOVERNMENT

Title IXTAXATION

Ch. 61BCLASSIFICATION AND TAXATION OF RECREATIONAL LAND

This text of Massachusetts § 12 (Separation of land for non-recreational use) is published on Counsel Stack Legal Research, covering Massachusetts primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook

Mass. Gen. Laws ch. 61B, § 12 (2026).

Text

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.

Free access — add to your briefcase to read the full text and ask questions with AI

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.

View on official source ↗

Cite This Page — Counsel Stack

Bluebook (online)

Massachusetts § 12, Counsel Stack Legal Research, https://law.counselstack.com/statute/ma/61B/12.