Mass. Gen. Laws ch. 61B § 12
Current through Chapters 1 to 249 and Chapters 253 to 255 of the 2024 Legislative Session
If, by conveyance or other action of the owner thereof, a portion of land which is valued, assessed and taxed under the provisions of this chapter is separated for a use which does not qualify as recreational land, the land so separated shall be subject to liability for conveyance or roll-back taxes applicable thereto, but such separation shall not impair the right of the remainder of such land to continuance of valuation, assessment and taxation thereunder; provided, however, that such remaining land continues to so qualify.
Mass. Gen. Laws ch. 61B, § 12