Massachusetts · Through amendments passed before May 31, 2026

Mass. Gen. Laws ch. 61B, § 16: Equalized valuation based on recreational use

Where this section sits in the code

Part I
Title IX
Chapter 61B

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.

Collected 2026-09-17T05:20:59Z. Source file · JSON

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