PART I
ADMINISTRATION OF THE GOVERNMENT (Chapters 1 through 182)
TITLE IX
TAXATION
CHAPTER 61B
CLASSIFICATION AND TAXATION OF RECREATIONAL LAND
Section 16
Equalized valuation based on recreational use
Section 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.
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