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General Laws of Massachusetts (Last Updated: January 16, 2020) |
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PART I ADMINISTRATION OF THE GOVERNMENT |
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TITLE IX. TAXATION |
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CHAPTER 61. CLASSIFICATION AND TAXATION OF FOREST LANDS AND FOREST PRODUCTS |
| SECTION 1. Definitions |
| SECTION 2. Classification of forest lands by assessors; application |
| SECTION 2A. Tax rate for certified forest land |
| SECTION 3. Valuation of forest production land; assessment of property taxes; grievance procedure |
| SECTION 4. Valuation of buildings and dwellings located on forest production land |
| SECTION 5. Special and betterment assessments |
| SECTION 6. Conveyance tax on forest production land sold for other use; rate; exceptions |
| SECTION 7. Disqualification of land from classification; roll-back taxes; calculation; interest |
| SECTION 8. Conversion of land to residential, industrial or commercial use; notice to city or town; first refusal option |