Massachusetts Statutes
§ 20 — Valuation and assessment for purposes other than provisions of this chapter; equalization
Massachusetts § 20
JurisdictionMassachusetts
Part IADMINISTRATION OF THE GOVERNMENT
Title IXTAXATION
Ch. 61AASSESSMENT AND TAXATION OF AGRICULTURAL AND HORTICULTURAL LAND
This text of Massachusetts § 20 (Valuation and assessment for purposes other than provisions of this chapter; equalization) 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, § 20 (2026).
Text
Section 20. For any purpose, other than the provisions of this chapter, for which the assessed value of land is relevant, including exemptions under the provisions of chapter fifty-nine, land qualifying for taxation under this chapter shall be valued and deemed to have been assessed by the same standards, methods and procedures as other taxable property.In determining the equalization required by section nine of chapter fifty-eight, the commissioner of revenue shall determine the value of such land on the basis of its agricultural and horticultural use.
Free access — add to your briefcase to read the full text and ask questions with AI
Cite This Page — Counsel Stack
Bluebook (online)
Massachusetts § 20, Counsel Stack Legal Research, https://law.counselstack.com/statute/ma/61A/20.