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NEW ENGLAN D U P D A T E APRIL JLC 1997 NE Legislative Roundup HBAs take it to the statehouses As spring legislative sessions began around New England, builders found themselves wrestling with the definition of river corridors, why statewide building codes take so long to amend, when and how property taxes on new homes are assessed, and why (in Connecticut) a nail driven into one side of a wall might be taxed while a nail driven into the other side of the wall isn't. Here's a rundown of what New England state Home Builders Associations (HBAs) have on their radar this year: Massachusetts. Last summer, the state's Rivers Protection Act established generalized development restrictions for 200-footwide riverside corridors, but left the job of creating specific guidelines to the Department