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