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Code · Massachusetts · Part I — ADMINISTRATION OF THE GOVERNMENT · Title IX — TAXATION · Chapter 61B

Section 16: Equalized valuation based on recreational use

31 words·~1 min read·/ma/part-i/title-ix/chapter-61b/16

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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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