Massachusetts Statutes
§ 6 — Property tax; assessment
Massachusetts·Part I ADMINISTRATION OF THE GOVERNMENT·Title VII CITIES, TOWNS AND DISTRICTS·Ch. 40L AGRICULTURAL INCENTIVE AREAS
Section 6. Land in an agricultural incentive area, determined by the local assessor to be actively devoted to agricultural, horticultural, or agricultural and horticultural use as defined in sections one to five, inclusive, of chapter sixty-one A, shall be assessed for general property tax purposes at values no greater than those determined by the methods and provisions of section ten of said chapter sixty-one A.
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