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Mass. Gen. Laws ch. 237, § 13

Measure of damages

Rents and profits for which the defendant is liable shall be the clear annual value of the land while he was in possession thereof, after deducting all lawful taxes and assessments on the land paid by him and all necessary and ordinary expenses of cultivating the land or collecting rents, profits or income thereof.

Official source: Massachusetts Legislature. Reproduced from public-domain Massachusetts statutes; confirm against the official source for the current text. Not legal advice.