{"data":{"id":"us-ma/mass.-gen.-laws-ch.-61b-12","jurisdiction":"us-ma","citation":"Mass. Gen. Laws ch. 61B, § 12","heading":"Separation of land for non-recreational use","body":"Section 12. If, by conveyance or other action of the owner thereof, a portion of land which is valued, assessed and taxed under the provisions of this chapter is separated for a use which does not qualify as recreational land, the land so separated shall be subject to liability for conveyance or roll-back taxes applicable thereto, but such separation shall not impair the right of the remainder of such land to continuance of valuation, assessment and taxation thereunder; provided, however, that such remaining land continues to so qualify.","path":["Part I","Title IX","Chapter 61B"],"source_url":"https://malegislature.gov/Laws/GeneralLaws/PartI/TitleIX/Chapter61B/Section12","current_through":"amendments passed before May 31, 2026","vintage":"","retrieved_at":"2026-09-17T05:20:59Z","sha256":"c9b63924965c6e8e590b9e6bb9c91739ec27a971382be4271c4363f99d17220c","source_id":"us-ma","stale":false,"prev":"us-ma/mass.-gen.-laws-ch.-61b-11","next":"us-ma/mass.-gen.-laws-ch.-61b-13"},"notice":"GroundRules: Original legal text. Not legal advice."}