Massachusetts Statutes
§ 16 — Equalized valuation based on recreational use
Massachusetts·Part I ADMINISTRATION OF THE GOVERNMENT·Title IX TAXATION·Ch. 61B CLASSIFICATION AND TAXATION OF RECREATIONAL LAND
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.
Free access — add to your briefcase to read the full text and ask questions with AI
Massachusetts § 16 (Equalized valuation based on recreational use) — published by Counsel Stack Legal Research, free access to 12M+ legal documents.