Mass. Gen. Laws ch. 21 § 62

Current through Chapter 223 of the 2024 Legislative Session

Section 21:62 - Watershed preservation restrictions; tax assessment

Land under watershed preservation restriction, while remaining under such restriction, shall be assessed for general tax purposes, to reflect the diminution of land value which may be caused by such watershed preservation restriction.

Mass. Gen. Laws ch. 21, § 62

Added by Acts 2003, c. 26, § 97, eff. 7/1/2003.