SECTION 1. Notwithstanding any general or special law to the contrary, sections 2, 2A and 16 of chapter 61B of the General Laws, pertaining to the valuation, assessment and taxation of recreational land, as defined in section 1 of said chapter 61B, shall not apply in the town of Swampscott’s assessment or taxation of recreational land.
SECTION 2. Landowners shall not submit and the town of Swampscott board of assessors shall not allow applications under sections 3, 5 or 6 of chapter 61B of the General Laws for eligibility for taxation at the rate applicable to recreational land.
SECTION 3. The provisions of sections 1, 4, 7 to 15, inclusive, 17 and 18 of chapter 61B of the General Laws, including the provisions pertaining to changes in use, taxation upon conveyance, and roll-back taxes, shall continue to apply in full force to land previously assessed or taxed as recreational land under said chapter 61B by the town of Swampscott.
SECTION 4. This act shall take effect upon its passage.
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