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The 193rd General Court of the Commonwealth of Massachusetts
  1. General Laws
  2. Part I ADMINISTRATION OF THE GOVERNMENT
  3. Title IX TAXATION
  4. Chapter 61B CLASSIFICATION AND TAXATION OF RECREATIONAL LAND
  5. Section 16 Equalized valuation based on recreational use

Section 16

Section 16: Equalized valuation based on recreational use

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.