For AI agents: read the machine-readable documentation index at /llms.txt or the single-file full reference at /llms-full.txt.
Form a Business

Equalized valuation based on recreational use

M.G.L. c. 61B, § 16
in effect
Sign in to generate a plain English summaryAsk Belisarius Agent
c. 61B, § 16. Equalized valuation based on recreational use 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.
Source: Massachusetts General Court (malegislature.gov)URL: https://malegislature.gov/Laws/GeneralLaws/PartI/TitleIX/Chapter61B/Section16Fetched: 10/20/2026

Starting a business in Massachusetts? Massachusetts LLC guide: costs and requirements