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Massachusetts General Laws - Assessment and Taxation of Agricultural and Horticultural Land - Chapter 61aLegal 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 Land in agricultural use defined . Section 1. Land shall be deemed to be in agricultural use when primarily and directly used in raising animals, ...
Land in horticultural use defined . Section 2. Land shall be deemed to be in horticultural use when primarily and directly used in raising fruits, ...
Land of five-acre minimum area actively devoted to agricultural or horticultural uses defined; gross sales and program payment standard . Section 3. Land not less ...
Valuation of land in agricultural, etc. use; contiguous land; tax rate . Section 4. For general property tax purposes, the value of land, not less ...
Contiguous land under one ownership within more than one city or town . Section 5. Where contiguous land in agricultural, horticultural or agricultural and horticultural ...
Annual determination of eligibility for valuation; application; form; certification . Section 6. Eligibility of land for valuation, assessment and taxation pursuant to section four shall ...
Additional assessment; change in use in pre-tax year between October 1 and December 31 . Section 7. If a change in use of land actively ...
Timely filing of application in towns or cities with programs of revaluation not completed by October 1 of pre-tax year . Section 8. In any ...
Allowance or disallowance of application for valuation; notice; liens . Section 9. An application for valuation, assessment and taxation of land under the provisions of ...
Factors to be considered in valuing land . Section 10. The board of assessors of a city or town, in valuing land with respect to ...
Farmland valuation advisory commission; expenditures . Section 11. There is hereby created a farmland valuation advisory commission, the members of which shall be the commissioner ...
Sale of land or change of use; liability for conveyance tax . Section 12. Any land in agricultural, horticultural or agricultural and horticultural use which ...
Change of use; liability for roll-back taxes . Section 13. Whenever land which is valued, assessed and taxed under this chapter no longer qualifies as ...
Sale for or conversion to residential or commercial use; notice of intent to city or town; option to purchase; assignment of option . Section 14. ...
Taxation of buildings and land occupied by dwelling . Section 15. All buildings located on land which is valued, assessed and taxed on the basis ...
Continuance of land valuation, assessment and taxation under this chapter dependent upon qualifying use . Section 16. Continuance of land valuation, assessment and taxation under ...
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 ...
Special or betterment assessments; payment . Section 18. Land qualifying for valuation, assessment and taxation under this chapter shall be subject to special assessments or ...
Roll-back taxes; procedures for assessment; appeal to appellate tax board . Section 19. The assessment, collection, apportionment and payment over of the roll-back taxes imposed ...
Sale of land; certification of taxes paid or payable . Section 19A. In connection with any proposed or completed sale or other transfer of any ...
Valuation and assessment for purposes other than provisions of this chapter; equalization . Section 20. For any purpose, other than the provisions of this chapter, ...
Factual details on tax list . Section 21. The factual details to be shown on the tax list of a board of assessors with respect ...
Rules and regulations; forms and procedures . Section 22. The commissioner of revenue shall promulgate such rules and regulations and shall prescribe the use of ...
Use of valuation, etc. procedures to evade taxes; penalties . Section 23. Any person using the valuation, assessment and taxation procedures set forth in this ...
Severability . Section 24. If any clause, sentence, subdivision, paragraph, section or part of this act be adjudged by any court of competent jurisdiction to ...
Last modified: March 26, 2006 |