Massachusetts Const. art. Amendment XCIX, § 1

Massachusetts Constitution

Article Amendment XCIX, § 1 — Article XCIX.

This text of Massachusetts Const. art. Amendment XCIX, § 1 (Article XCIX.) is published on Counsel Stack Legal Research, covering Massachusetts primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

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CitationMassachusetts Const. art. Amendment XCIX, § 1

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Mass. Const. art. Amendment XCIX, § 1.

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Full power and authority are hereby given and granted to the general court to prescribe, for the purpose of developing and conserving agricultural or horticultural lands, that such lands shall be valued, for the purpose of taxation, according to their agricultural or horticultural uses; provided, however, that no parcel of land which is less than five acres in area or which has not been actively devoted to agricultural or horticultural uses for the two years preceding the tax year shall be valued at less than fair market value under this article.

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Full power and authority are hereby given and granted to the general court to prescribe, for the purpose of developing and conserving agricultural or horticultural lands, that such lands shall be valued, for the purpose of taxation, according to their agricultural or horticultural uses; provided, however, that no parcel of land which is less than five acres in area or which has not been actively devoted to agricultural or horticultural uses for the two years preceding the tax year shall be valued at less than fair market value under this article.

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Massachusetts Const. art. Amendment XCIX, § 1, Counsel Stack Legal Research, https://law.counselstack.com/constitution/ma/Amendment XCIX/1.