SENATE, No. 1786

By Ms. Resor, a petition (accompanied by bill, Senate, No. 1786) of Pamela P. Resor for legislation relative to the taxation of agricultural and recreational land. Revenue.
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The Commonwealth of Massachusetts

Seal of the Commonwealth of Massachusetts

In the Year Two Thousand and Seven.

AN ACT relative to the taxation of agricultural and recreational land

Be it enacted by the Senate and House of Representatives in General Court assembled, and by the authority of the same, as follows:

SECTION 1. Section 14 of chapter 61A as appearing in the acts of 2006 is hereby amended by striking the words “in the forest use of land” in line 15 and inserting in place thereof the words “in the agricultural or horticultural use of such land”

Section 9 of Chapter 61B as appearing in the Acts of 2006, are hereby amended by striking the words “in the forest use of such land” in line 15 and inserting in place thereof the words “in the use and care of recreational purposes”