{"data":{"id":"us-ma/mass.-gen.-laws-ch.-61b-2","jurisdiction":"us-ma","citation":"Mass. Gen. Laws ch. 61B, § 2","heading":"Value of recreational land; rate of tax","body":"Section 2. The value of land classified under the provisions of this chapter shall be determined under section thirty-eight of chapter fifty-nine solely on the basis of its use. The board of assessors shall assess such land at valuations based upon the guidelines established under the provisions of chapter fifty-eight, but in no event shall such valuation exceed twenty-five per cent of its fair cash value as determined pursuant to chapter fifty-nine.\nThe rate of tax applicable to such recreational land shall be the rate determined to be applicable to class three, commercial property under chapter fifty-nine.","path":["Part I","Title IX","Chapter 61B"],"source_url":"https://malegislature.gov/Laws/GeneralLaws/PartI/TitleIX/Chapter61B/Section2","current_through":"amendments passed before May 31, 2026","vintage":"","retrieved_at":"2026-09-17T05:20:58Z","sha256":"1ae0fa5c7002cab01fc7f24c97a638cf8745bc4ae988f7fb69552016bb31791c","source_id":"us-ma","stale":false,"prev":"us-ma/mass.-gen.-laws-ch.-61b-1","next":"us-ma/mass.-gen.-laws-ch.-61b-2a"},"notice":"GroundRules: Original legal text. Not legal advice."}