Massachusetts Chapter 61A — Assessment and Taxation of Agricultural and Horticultural Land
27 sections hosted, reproduced from the official public-domain source.
- Mass. Gen. Laws ch. 61A, § 1— Land in agricultural use defined
- Mass. Gen. Laws ch. 61A, § 2— Land in horticultural use defined
- Mass. Gen. Laws ch. 61A, § 2A— Land used to site renewable energy generating source
- Mass. Gen. Laws ch. 61A, § 3— Land of five-acre minimum area actively devoted to agricultural or horticultural uses defined; gross sales and program payment standard
- Mass. Gen. Laws ch. 61A, § 4— Valuation of land in agricultural, etc. use; contiguous land; tax rate
- Mass. Gen. Laws ch. 61A, § 4A— Tax rate for land actively devoted to agricultural or horticultural use
- Mass. Gen. Laws ch. 61A, § 5— Contiguous land under one ownership within more than one city or town
- Mass. Gen. Laws ch. 61A, § 6— Annual determination of eligibility for valuation; application; form; certification
- Mass. Gen. Laws ch. 61A, § 7— Additional assessment; change in use in pre-tax year between October 1 and June 30
- Mass. Gen. Laws ch. 61A, § 8— Timely filing of application in towns or cities with programs of revaluation; abatement
- Mass. Gen. Laws ch. 61A, § 9— Allowance or disallowance of application for valuation; notice; liens
- Mass. Gen. Laws ch. 61A, § 10— Factors to be considered in valuing land
- Mass. Gen. Laws ch. 61A, § 11— Farmland valuation advisory commission; expenditures
- Mass. Gen. Laws ch. 61A, § 12— Sale of land or change of use; liability for conveyance tax; exemptions
- Mass. Gen. Laws ch. 61A, § 13— Change of use; liability for roll-back taxes
- Mass. Gen. Laws ch. 61A, § 14— Sale for or conversion to residential or commercial use; notice of intent to city or town; option to purchase; assignment of option
- Mass. Gen. Laws ch. 61A, § 15— Taxation of buildings and land occupied by dwelling
- Mass. Gen. Laws ch. 61A, § 16— Continuance of land valuation, assessment and taxation under this chapter dependent upon qualifying use
- Mass. Gen. Laws ch. 61A, § 17— Separation of land to other use; liability for conveyance or roll-back taxes; continuing qualification of remainder
- Mass. Gen. Laws ch. 61A, § 18— Special or betterment assessments; payment; interest
- Mass. Gen. Laws ch. 61A, § 19— Roll-back taxes; procedures for assessment; appeal to appellate tax board
- Mass. Gen. Laws ch. 61A, § 19A— Sale of land; certification of taxes paid or payable
- Mass. Gen. Laws ch. 61A, § 20— Valuation and assessment for purposes other than provisions of this chapter; equalization
- Mass. Gen. Laws ch. 61A, § 21— Factual details on tax list
- Mass. Gen. Laws ch. 61A, § 22— Rules and regulations; forms and procedures
- Mass. Gen. Laws ch. 61A, § 23— Use of valuation, etc. procedures to evade taxes; penalties
- Mass. Gen. Laws ch. 61A, § 24— Severability