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9 sections in this chapter.
Mass. Gen. Laws ch. 61, § 1 Definitions
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Section 1. For purposes of this chapter, unless the context otherwise requires, the following words shall have the following meanings:— ''Cut'', sever or taken from the soil. ''Forest land'', land devoted to the growth of forest products. Upon application, the state forester may …
Mass. Gen. Laws ch. 61, § 2 Classification of forest lands by assessors; application
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Section 2. Except as otherwise herein provided, all forest land, parcels of not less than 10 contiguous acres in area, used for forest production shall be classified by the assessors as forest land upon written application sufficient for identification and certification by the st…
Mass. Gen. Laws ch. 61, § 2A Tax rate for certified forest land
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Section 2A. In a city or town that accepts this section, the rate of tax applicable to certified forest land shall be the rate determined to be applicable to class two, open space.
Mass. Gen. Laws ch. 61, § 3 Valuation of forest production land; assessment of property taxes; grievance procedure
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Section 3. For general property tax purposes, the value of land that is actively devoted to forest production use during the tax year in issue and has not been used for purposes incompatible with forest production in the 2 immediately preceding tax years, shall, upon application …
