Section 1 - Recreational land and uses

Section 2 - Value of recreational land; rate of tax

Section 2A - Tax rate for recreational land

Section 3 - Eligibility for classification as recreational

Section 4 - Changes in use; valuation; additional assessments

Section 5 - Revaluation programs; time for application for recreational classification

Section 6 - Allowance or disallowance of applications; time; records; liens

Section 7 - Land sold for other uses; conveyance tax; nonexempt transfers

Section 8 - Disqualification of land; roll-back taxes

Section 9 - Notice of intent to sell for or convert to other use; option of first refusal; assignment of option

Section 10 - Buildings on recreational land; land occupied by dwellings or used for family living; taxation

Section 11 - Continuance of classification

Section 12 - Separation of land for non-recreational use

Section 13 - Special or betterment assessments

Section 14 - Roll-back taxes; procedures for assessment, etc.; modification or abatement; appeals

Section 15 - Certificate of amount of conveyance or roll-back tax

Section 16 - Equalized valuation based on recreational use

Section 17 - Tax list of board of assessors; information required

Section 18 - Rules and regulations; forms and procedures