Statutes, codes, and regulations
GENERAL LAWS OF MASSACHUSETTS
Part I - ADMINISTRATION OF THE GOVERNMENTTitle IX - TAXATION
Chapter 61B - CLASSIFICATION AND TAXATION OF RECREATIONAL LAND
Section 61B:10 - Buildings on recreational land; land occupied by dwellings or used for family living; taxation

Mass. Gen. Laws ch. 61B § 10

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Current through Chapter 223 of the 2024 Legislative Session
Section 61B:10 - Buildings on recreational land; land occupied by dwellings or used for family living; taxation

All building located on land which is valued, assessed and taxed on the basis of its recreational use in accordance with the provisions of this chapter and all land occupied by a dwelling or regularly used for family living shall be valued, assessed and taxed by the same standards, methods and procedures as other taxable property.

Mass. Gen. Laws ch. 61B, § 10