There Is a Newer Version of the Massachusetts General Laws
2009 Massachusetts Code
PART I ADMINISTRATION OF THE GOVERNMENT
TITLE IX TAXATION
CHAPTER 61B CLASSIFICATION AND TAXATION OF RECREATIONAL LAND
Section 10 Buildings on recreational land; land occupied by dwellings or used for family living; taxation
Section 10. All building located on land which is valued, assessed and taxed on the basis of its recreational use in accordance with the provisions of this chapter and all land occupied by a dwelling or regularly used for family living shall be valued, assessed and taxed by the same standards, methods and procedures as other taxable property.
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