Massachusetts § 2 Land in horticultural use defined

Massachusetts Statutes

§ 2 — Land in horticultural use defined

Massachusetts § 2

Part IADMINISTRATION OF THE GOVERNMENT

Title IXTAXATION

Ch. 61AASSESSMENT AND TAXATION OF AGRICULTURAL AND HORTICULTURAL LAND

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Bluebook

Mass. Gen. Laws ch. 61A, § 2 (2026).

Text

[ Text of section effective until November 20, 2024.  For text effective November 20, 2024, see below.]Section 2. Land shall be considered 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, flower, sod, trees, nursery or greenhouse products, and ornamental plants and shrubs for the purpose of selling these products in the regular course of business;  or when primarily and directly used in raising forest products under a certified forest management plan, approved by and subject to procedures established by the state forester, designed to improve the quantity and quality of a continuous crop for the purpose of selling these products in the regular course of business;  or wh

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[ Text of section effective until November 20, 2024. For text effective November 20, 2024, see below.]Section 2. Land shall be considered 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, flower, sod, trees, nursery or greenhouse products, and ornamental plants and shrubs for the purpose of selling these products in the regular course of business; or when primarily and directly used in raising forest products under a certified forest management plan, approved by and subject to procedures established by the state forester, designed to improve the quantity and quality of a continuous crop for the purpose of selling these products in the regular course of business; or when primarily and directly used in a related manner which is incidental to those uses and represents a customary and necessary use in raising these products and preparing them for market.Chapter 61A: Section 2. Land in horticultural use defined[ Text of section as amended by 2024, 238, Sec. 183 effective November 20, 2024. For text effective until November 20, 2024, see above.]Section 2. Land shall be considered to be in horticultural use when primarily and directly used in: (i) raising fruits, vegetables, berries, nuts and other foods for human consumption, feed for animals, tobacco, flower, sod, trees, nursery or greenhouse products and ornamental plants and shrubs for the purpose of selling such products or a product derived from such plants in the regular course of business; (ii) raising forest products under a certified forest management plan, approved by and subject to procedures established by the state forester, designed to improve the quantity and quality of a continuous crop for the purpose of selling these products in the regular course of business; or (iii) a related manner which is incidental to those uses and represents a customary and necessary use in raising such products and preparing them for market or the products derived therefrom for market.