Massachusetts Statutes

§ 3 — Land of five-acre minimum area actively devoted to agricultural or horticultural uses defined; gross sales and program payment standard

Massachusetts·Part I ADMINISTRATION OF THE GOVERNMENT·Title IX TAXATION·Ch. 61A ASSESSMENT AND TAXATION OF AGRICULTURAL AND HORTICULTURAL LAND
Section 3. Land not less than five acres in area shall be deemed to be actively devoted to agricultural or horticultural uses when the gross sales of agricultural, horticultural or agricultural and horticultural products resulting from such uses together with the amount, if any, payable under a soil conservation or pollution abatement program of the federal government or the commonwealth total not less than five hundred dollars per year or when the use of such land is clearly proven to be for the purpose of achieving an annual total of not less than five hundred dollars from such gross sales and program payments within the normal product development period as determined by the farmland valuation advisory commission established pursuant to section eleven of this chapter. In cases where the

Free access — add to your briefcase to read the full text and ask questions with AI

Massachusetts § 3 (Land of five-acre minimum area actively devoted to agricultural or horticultural uses defined; gross sales and program payment standard) — published by Counsel Stack Legal Research, free access to 12M+ legal documents.

View on official source ↗