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2017 Massachusetts General Laws
PART I ADMINISTRATION OF THE GOVERNMENT
TITLE IX TAXATION
Chapter 61B CLASSIFICATION AND TAXATION OF RECREATIONAL LAND
Section 16 Equalized valuation based on recreational use
Universal Citation: MA Gen L ch 61B § 16 (2017)
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.
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