|
|
Court OpinionsState LawsUS CodeUS Constitution |
Massachusetts General Laws - Assessment and Taxation of Agricultural and Horticultural Land - Chapter 61a, Section 17Legal Research Home > Massachusetts Lawyer > Assessment and Taxation of Agricultural and Horticultural Land > Massachusetts General Laws - Assessment and Taxation of Agricultural and Horticultural Land - Chapter 61a, Section 17 Separation of land to other use; liability for conveyance or roll-back taxes; continuing qualification of remainder. Section 17. If, by conveyance or other action of the owner thereof, a portion of land which is valued, assessed and taxed under the provisions of this chapter is separated for a use other than agricultural or horticultural, the land so separated shall be subject to liability for conveyance or roll-back taxes applicable thereto, but such separation shall not impair the right of the remainder of such land to continuance of valuation, assessment and taxation thereunder; provided, that such remaining land continues to qualify under the usage, minimum acreage and other provisions thereof. Last modified: March 26, 2006 |