Land under watershed preservation restriction, while remaining under such restriction, shall be assessed for general tax purposes, to reflect the diminution of land value which may be caused by such watershed preservation restriction.
Mass. Gen. Laws ch. 21, § 62
Watershed preservation restrictions; tax assessment
Known as the Massachusetts Clean Waters Act
The act spans §§ 21–21 (119 sections).
Official source: Massachusetts Legislature. Reproduced from public-domain Massachusetts statutes; confirm against the official source for the current text. Not legal advice.