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Massachusetts General Laws - Assessment and Taxation of Agricultural and Horticultural Land - Chapter 61a, Section 2Legal 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 2 Land in horticultural use defined. Section 2. Land shall be deemed to be in horticultural use when primarily and directly used in raising fruits, vegetables, berries, nuts and other foods for human consumption, feed for animals, tobacco, flowers, sod, trees, nursery or greenhouse products, and ornamental plants and shrubs for the purpose of selling such products in the regular course of business; or when primarily and directly used in raising forest products under a program certified by the state forester to be a planned program to improve the quantity and quality of a continuous crop for the purpose of selling such products in the regular course of business; or when primarily and directly used in a related manner which is incidental thereto and represents a customary and necessary use in raising such products and preparing them for market. Last modified: March 26, 2006 |