Massachusetts Statutes
§ 2 — Value of recreational land; rate of tax
Massachusetts § 2
JurisdictionMassachusetts
Part IADMINISTRATION OF THE GOVERNMENT
Title IXTAXATION
Ch. 61BCLASSIFICATION AND TAXATION OF RECREATIONAL LAND
This text of Massachusetts § 2 (Value of recreational land; rate of tax) 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, § 2 (2026).
Text
Section 2. The value of land classified under the provisions of this chapter shall be determined under section thirty-eight of chapter fifty-nine solely on the basis of its use. The board of assessors shall assess such land at valuations based upon the guidelines established under the provisions of chapter fifty-eight, but in no event shall such valuation exceed twenty-five per cent of its fair cash value as determined pursuant to chapter fifty-nine.The rate of tax applicable to such recreational land shall be the rate determined to be applicable to class three, commercial property under chapter fifty-nine.
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Bluebook (online)
Massachusetts § 2, Counsel Stack Legal Research, https://law.counselstack.com/statute/ma/61B/2.