Massachusetts Statutes
§ 10 — Factors to be considered in valuing land
Massachusetts § 10
JurisdictionMassachusetts
Part IADMINISTRATION OF THE GOVERNMENT
Title IXTAXATION
Ch. 61AASSESSMENT AND TAXATION OF AGRICULTURAL AND HORTICULTURAL LAND
This text of Massachusetts § 10 (Factors to be considered in valuing land) 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.
Bluebook
Mass. Gen. Laws ch. 61A, § 10 (2026).
Text
Section 10. The board of assessors of a city or town, in valuing land with respect to which timely application has been made and approved as provided in this chapter, shall consider only those indicia of value which such land has for agricultural, horticultural or agricultural and horticultural uses. Said board, in establishing the use value of such land, shall use the list of ranges published pursuant to section eleven and its personal knowledge, judgment and experience as to such agricultural land values but these factors shall be limited to data specific to the crop or product being grown or produced.
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Bluebook (online)
Massachusetts § 10, Counsel Stack Legal Research, https://law.counselstack.com/statute/ma/61A/10.