Land in an agricultural incentive area, determined by the local assessor to be actively devoted to agricultural, horticultural, or agricultural and horticultural use as defined in sections one to five, inclusive, of chapter sixty-one A and which is subject to special assessments or betterment assessments shall be so assessed as provided under section eighteen of said chapter sixty-one A.
Mass. Gen. Laws ch. 40L, § 7
Special or betterment assessments
Official source: Massachusetts Legislature. Reproduced from public-domain Massachusetts statutes; confirm against the official source for the current text. Not legal advice.