Chapter 61B: CLASSIFICATION AND TAXATION OF RECREATIONAL LAND
- 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