2006 Massachusetts Code - Chapter 61B — Section 13. Special or betterment assessments.

Section 13. Land qualifying for valuation, assessment and taxation under this chapter shall be subject to special assessments or betterment assessments to such pro rata extent as the service or facility financed by such assessment is used for improving the recreational use capability of said land or for the personal benefit of the owner thereof. Any such assessment may however, upon application, be suspended during the time the land is in classified recreational use; provided, however, that the interest thereon shall be paid annually.