CHAPTER 61B. CLASSIFICATION AND TAXATION OF RECREATIONAL LAND.
Chapter 61B, Section 1. Recreational land and uses.
Chapter 61B, Section 2. Value of recreational land; rate of tax.
Chapter 61B, Section 3. Eligibility for classification as recreational.
Chapter 61B, Section 4. Changes in use; valuation; additional assessments.
Chapter 61B, Section 5. Revaluation programs; time for application for recreational classification.
Chapter 61B, Section 6. Allowance or disallowance of applications; time; records; liens.
Chapter 61B, Section 7. Land sold for other uses; conveyance tax; nonexempt transfers.
Chapter 61B, Section 8. Disqualification of land; roll-back taxes.
Chapter 61B, Section 9. Notice of intent to sell for or convert to other use.
Chapter 61B, Section 11. Continuance of classification.
Chapter 61B, Section 12. Separation of land for non-recreational use.
Chapter 61B, Section 13. Special or betterment assessments.
Chapter 61B, Section 15. Certificate of amount of conveyance or roll-back tax.
Chapter 61B, Section 16. Equalized valuation based on recreational use.
Chapter 61B, Section 17. Tax list of board of assessors; information required.
Chapter 61B, Section 18. Rules and regulations; forms and procedures.
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