{"data":{"id":"us-ma/mass.-gen.-laws-ch.-61b-16","jurisdiction":"us-ma","citation":"Mass. Gen. Laws ch. 61B, § 16","heading":"Equalized valuation based on recreational use","body":"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.","path":["Part I","Title IX","Chapter 61B"],"source_url":"https://malegislature.gov/Laws/GeneralLaws/PartI/TitleIX/Chapter61B/Section16","current_through":"amendments passed before May 31, 2026","vintage":"","retrieved_at":"2026-09-17T05:20:59Z","sha256":"5aecc051ccd07215aaf60182cfbb32893c8ffbb3b6797efaf1d1ee0c15e2336a","source_id":"us-ma","stale":false,"prev":"us-ma/mass.-gen.-laws-ch.-61b-15","next":"us-ma/mass.-gen.-laws-ch.-61b-17"},"notice":"GroundRules: Original legal text. Not legal advice."}