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PART I
TITLE IX
CHAPTER 61B
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PART I
ADMINISTRATION OF THE GOVERNMENT
(Chapters 1 through 182)
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TITLE IX
TAXATION
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CHAPTER 61B
CLASSIFICATION AND TAXATION OF RECREATIONAL LAND
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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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