§ 1 Recreational land and uses
§ 2 Value of recreational land; rate of tax
§ 2A Tax rate for recreational land
§ 3 Eligibility for classification as recreational
§ 4 Changes in use; valuation; additional assessments
§ 5 Revaluation programs; time for application for recreational classification
§ 6 Allowance or disallowance of applications; time; records; liens
§ 7 Land sold for other uses; conveyance tax; nonexempt transfers
§ 8 Disqualification of land; roll-back taxes
§ 10 Buildings on recreational land; land occupied by dwellings or used for family living; taxation
§ 11 Continuance of classification
§ 12 Separation of land for non-recreational use
§ 13 Special or betterment assessments
§ 14 Roll-back taxes; procedures for assessment, etc.; modification or abatement; appeals
§ 15 Certificate of amount of conveyance or roll-back tax
§ 16 Equalized valuation based on recreational use
§ 17 Tax list of board of assessors; information required
§ 18 Rules and regulations; forms and procedures

Terms Used In Massachusetts General Laws > Chapter 61B - Classification and Taxation of Recreational Land

  • Affidavit: A written statement of facts confirmed by the oath of the party making it, before a notary or officer having authority to administer oaths.
  • Amendment: A proposal to alter the text of a pending bill or other measure by striking out some of it, by inserting new language, or both. Before an amendment becomes part of the measure, thelegislature must agree to it.
  • Appeal: A request made after a trial, asking another court (usually the court of appeals) to decide whether the trial was conducted properly. To make such a request is "to appeal" or "to take an appeal." One who appeals is called the appellant.
  • Appellate: About appeals; an appellate court has the power to review the judgement of another lower court or tribunal.
  • Continuance: Putting off of a hearing ot trial until a later time.
  • Corporation: A legal entity owned by the holders of shares of stock that have been issued, and that can own, receive, and transfer property, and carry on business in its own name.
  • Deed: The legal instrument used to transfer title in real property from one person to another.
  • Devise: To gift property by will.
  • Fair market value: The price at which an asset would change hands in a transaction between a willing, informed buyer and a willing, informed seller.
  • Fiscal year: The fiscal year is the accounting period for the government. For the federal government, this begins on October 1 and ends on September 30. The fiscal year is designated by the calendar year in which it ends; for example, fiscal year 2006 begins on October 1, 2005 and ends on September 30, 2006.
  • Grantor: The person who establishes a trust and places property into it.
  • Lien: A claim against real or personal property in satisfaction of a debt.
  • Mortgage: The written agreement pledging property to a creditor as collateral for a loan.
  • Mortgagee: The person to whom property is mortgaged and who has loaned the money.
  • Obligation: An order placed, contract awarded, service received, or similar transaction during a given period that will require payments during the same or a future period.
  • Remainder: An interest in property that takes effect in the future at a specified time or after the occurrence of some event, such as the death of a life tenant.