Mass. Gen. Laws ch. 40L § 6
Current through Chapter 223 of the 2024 Legislative Session
Land in an agricultural incentive area, determined by the local assessor to be actively devoted to agricultural, horticultural, or agricultural and horticultural use as defined in sections one to five, inclusive, of chapter sixty-one A, shall be assessed for general property tax purposes at values no greater than those determined by the methods and provisions of section ten of said chapter sixty-one A.
Mass. Gen. Laws ch. 40L, § 6