SECTION 1. Recreational land and uses

SECTION 2. Value of recreational land; rate of tax

SECTION 2A. Tax rate for recreational land

SECTION 3. Eligibility for classification as recreational

SECTION 4. Changes in use; valuation; additional assessments

SECTION 5. Revaluation programs; time for application for recreational classification

SECTION 6. Allowance or disallowance of applications; time; records; liens

SECTION 7. Land sold for other uses; conveyance tax; nonexempt transfers

SECTION 8. Disqualification of land; roll-back taxes

SECTION 9. Notice of intent to sell for or convert to other use; option of first refusal; assignment of option

SECTION 10. Buildings on recreational land; land occupied by dwellings or used for family living; taxation

SECTION 11. Continuance of classification

SECTION 12. Separation of land for non-recreational use

SECTION 13. Special or betterment assessments

SECTION 14. Roll-back taxes; procedures for assessment, etc.; modification or abatement; appeals

SECTION 15. Certificate of amount of conveyance or roll-back tax

SECTION 16. Equalized valuation based on recreational use

SECTION 17. Tax list of board of assessors; information required

SECTION 18. Rules and regulations; forms and procedures