Massachusetts current use programs (Ch. 61, Ch. 61A, and Ch. 61B) were created to give preferential tax treatment to those landowners who maintain their property as open space for the purposes of timber production, agriculture or recreation.
The purpose of 302 CMR 15.00 is to clarify the procedure for classification of forest land in the Commonwealth of Massachusetts. (A former version of this regulation, 302 CMR 15.00, was found at 304 CMR 8.00.)
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