Mass. Gen. Laws ch. 40L § 7
Current with Act changes effective as of September 9, 2024
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 and which is subject to special assessments or betterment assessments shall be so assessed as provided under section eighteen of said chapter sixty-one A.
Mass. Gen. Laws ch. 40L, § 7