GENERAL LAWS OF MASSACHUSETTS

CHAPTER 61. CLASSIFICATION AND TAXATION OF FOREST LANDS AND FOREST PRODUCTS.

Chapter 61, Section 1. Definitions.

Chapter 61, Section 2. Classification of forest lands by assessors; application.

Chapter 61, Section 3. Annual products tax and land tax.

Chapter 61, Section 4. Failure to file return; notice of delinquency; interest.

Chapter 61, Section 5. Special and betterment assessments.

Chapter 61, Section 6. Failure to file return; penalty.

Chapter 61, Section 7. Withdrawal of land from classification; withdrawal penalty tax.

Chapter 61, Section 8. Conversion of land to residential, industrial or commercial use; notice to city or town; first refusal option.


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