State Codes and Statutes

Statutes > Massachusetts > PARTI > TITLEIX > CHAPTER61A

Section 1 Land in agricultural use defined
Section 2 Land in horticultural use defined
Section 3 Land of five-acre minimum area actively devoted to agricultural or horticultural uses defined; gross sales and program payment standard
Section 4 Valuation of land in agricultural, etc. use; contiguous land; tax rate
Section 4A Tax rate for land actively devoted to agricultural or horticultural use
Section 5 Contiguous land under one ownership within more than one city or town
Section 6 Annual determination of eligibility for valuation; application; form; certification
Section 7 Additional assessment; change in use in pre-tax year between October 1 and June 30
Section 8 Timely filing of application in towns or cities with programs of revaluation not completed by October 1 of pre-tax year
Section 9 Allowance or disallowance of application for valuation; notice; liens
Section 10 Factors to be considered in valuing land
Section 11 Farmland valuation advisory commission; expenditures
Section 12 Sale of land or change of use; liability for conveyance tax; exemptions
Section 13 Change of use; liability for roll-back taxes
Section 14 Sale for or conversion to residential or commercial use; notice of intent to city or town; option to purchase; assignment of option
Section 15 Taxation of buildings and land occupied by dwelling
Section 16 Continuance of land valuation, assessment and taxation under this chapter dependent upon qualifying use
Section 17 Separation of land to other use; liability for conveyance or roll-back taxes; continuing qualification of remainder
Section 18 Special or betterment assessments; payment; interest
Section 19 Roll-back taxes; procedures for assessment; appeal to appellate tax board
Section 19A Sale of land; certification of taxes paid or payable
Section 20 Valuation and assessment for purposes other than provisions of this chapter; equalization
Section 21 Factual details on tax list
Section 22 Rules and regulations; forms and procedures
Section 23 Use of valuation, etc. procedures to evade taxes; penalties
Section 24 Severability

State Codes and Statutes

Statutes > Massachusetts > PARTI > TITLEIX > CHAPTER61A

Section 1 Land in agricultural use defined
Section 2 Land in horticultural use defined
Section 3 Land of five-acre minimum area actively devoted to agricultural or horticultural uses defined; gross sales and program payment standard
Section 4 Valuation of land in agricultural, etc. use; contiguous land; tax rate
Section 4A Tax rate for land actively devoted to agricultural or horticultural use
Section 5 Contiguous land under one ownership within more than one city or town
Section 6 Annual determination of eligibility for valuation; application; form; certification
Section 7 Additional assessment; change in use in pre-tax year between October 1 and June 30
Section 8 Timely filing of application in towns or cities with programs of revaluation not completed by October 1 of pre-tax year
Section 9 Allowance or disallowance of application for valuation; notice; liens
Section 10 Factors to be considered in valuing land
Section 11 Farmland valuation advisory commission; expenditures
Section 12 Sale of land or change of use; liability for conveyance tax; exemptions
Section 13 Change of use; liability for roll-back taxes
Section 14 Sale for or conversion to residential or commercial use; notice of intent to city or town; option to purchase; assignment of option
Section 15 Taxation of buildings and land occupied by dwelling
Section 16 Continuance of land valuation, assessment and taxation under this chapter dependent upon qualifying use
Section 17 Separation of land to other use; liability for conveyance or roll-back taxes; continuing qualification of remainder
Section 18 Special or betterment assessments; payment; interest
Section 19 Roll-back taxes; procedures for assessment; appeal to appellate tax board
Section 19A Sale of land; certification of taxes paid or payable
Section 20 Valuation and assessment for purposes other than provisions of this chapter; equalization
Section 21 Factual details on tax list
Section 22 Rules and regulations; forms and procedures
Section 23 Use of valuation, etc. procedures to evade taxes; penalties
Section 24 Severability

State Codes and Statutes

State Codes and Statutes

Statutes > Massachusetts > PARTI > TITLEIX > CHAPTER61A

Section 1 Land in agricultural use defined
Section 2 Land in horticultural use defined
Section 3 Land of five-acre minimum area actively devoted to agricultural or horticultural uses defined; gross sales and program payment standard
Section 4 Valuation of land in agricultural, etc. use; contiguous land; tax rate
Section 4A Tax rate for land actively devoted to agricultural or horticultural use
Section 5 Contiguous land under one ownership within more than one city or town
Section 6 Annual determination of eligibility for valuation; application; form; certification
Section 7 Additional assessment; change in use in pre-tax year between October 1 and June 30
Section 8 Timely filing of application in towns or cities with programs of revaluation not completed by October 1 of pre-tax year
Section 9 Allowance or disallowance of application for valuation; notice; liens
Section 10 Factors to be considered in valuing land
Section 11 Farmland valuation advisory commission; expenditures
Section 12 Sale of land or change of use; liability for conveyance tax; exemptions
Section 13 Change of use; liability for roll-back taxes
Section 14 Sale for or conversion to residential or commercial use; notice of intent to city or town; option to purchase; assignment of option
Section 15 Taxation of buildings and land occupied by dwelling
Section 16 Continuance of land valuation, assessment and taxation under this chapter dependent upon qualifying use
Section 17 Separation of land to other use; liability for conveyance or roll-back taxes; continuing qualification of remainder
Section 18 Special or betterment assessments; payment; interest
Section 19 Roll-back taxes; procedures for assessment; appeal to appellate tax board
Section 19A Sale of land; certification of taxes paid or payable
Section 20 Valuation and assessment for purposes other than provisions of this chapter; equalization
Section 21 Factual details on tax list
Section 22 Rules and regulations; forms and procedures
Section 23 Use of valuation, etc. procedures to evade taxes; penalties
Section 24 Severability