2009 Massachusetts Code
PART I ADMINISTRATION OF THE GOVERNMENT
TITLE IX TAXATION
CHAPTER 61B CLASSIFICATION AND TAXATION OF RECREATIONAL LAND
Section 11 Continuance of classification
Section 11. Continuance of land valuation, assessment and taxation under the provisions of this chapter shall depend upon continuance of such land in recreational use and compliance with other requirements of this chapter and not upon continuance in the same owner of title to such land. Liability to roll-back taxes, determined pursuant to section eight shall attach when such land no longer qualifies as recreational land actively and shall be the obligation of the then owner of the land. For purposes relating to roll-back taxes such qualification shall depend on the actual use of such land for the previous 5 years, and not on the filing of application under section three for any year.
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