General Laws of Massachusetts (Last Updated: January 16, 2020) |
PART I ADMINISTRATION OF THE GOVERNMENT |
TITLE IX. TAXATION |
CHAPTER 61. CLASSIFICATION AND TAXATION OF FOREST LANDS AND FOREST PRODUCTS |
SECTION 4. Valuation of buildings and dwellings located on forest production land
Latest version.
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All buildings located on land which is valued, assessed and taxed on the basis of its forest production use in accordance with 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.