Massachusetts Statutes
§ 16 — Equalized valuation based on recreational use
Massachusetts § 16
JurisdictionMassachusetts
Part IADMINISTRATION OF THE GOVERNMENT
Title IXTAXATION
Ch. 61BCLASSIFICATION AND TAXATION OF RECREATIONAL LAND
This text of Massachusetts § 16 (Equalized valuation based on 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, § 16 (2026).
Text
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.
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Bluebook (online)
Massachusetts § 16, Counsel Stack Legal Research, https://law.counselstack.com/statute/ma/61B/16.