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.
Mass. Gen. Laws ch. 61B, § 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.
Mass. Gen. Laws ch. 61B, § 16