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  8. Title IX - Taxation
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  10. Chapter 61b - Classification and Taxation of Re...


Chapter 61b - Classification and Taxation of Recreational Land


  • Section 1 - Recreational Land and Uses
  • Section 2 - Value of Recreational Land; Rate of Tax
  • Section 2a - Tax Rate for Recreational Land
  • Section 3 - Eligibility for Classification as Recreational
  • Section 4 - Changes in Use; Valuation; Additional Assessments
  • Section 5 - Revaluation Programs; Time for Application for Recreational Classification
  • Section 6 - Allowance or Disallowance of Applications; Time; Records; Liens
  • Section 7 - Land Sold for Other Uses; Conveyance Tax; Nonexempt Transfers
  • Section 8 - Disqualification of Land; Roll-Back Taxes
  • Section 9 - Notice of Intent to Sell for or Convert to Other Use; Option of First Refusal; Assignment of Option
  • Section 10 - Buildings on Recreational Land; Land Occupied by Dwellings or Used for Family Living; Taxation
  • Section 11 - Continuance of Classification
  • Section 12 - Separation of Land for Non-Recreational Use
  • Section 13 - Special or Betterment Assessments
  • Section 14 - Roll-Back Taxes; Procedures for Assessment, etc.; Modification or Abatement; Appeals
  • Section 15 - Certificate of Amount of Conveyance or Roll-Back Tax
  • Section 16 - Equalized Valuation Based on Recreational Use
  • Section 17 - Tax List of Board of Assessors; Information Required
  • Section 18 - Rules and Regulations; Forms and Procedures
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