There Is a Newer Version of the Massachusetts General Laws
2012 Massachusetts General Laws
PART I ADMINISTRATION OF THE GOVERNMENT(Chapters 1 through 182)
TITLE IX TAXATION
CHAPTER 61A ASSESSMENT AND TAXATION OF AGRICULTURAL AND HORTICULTURAL LAND
Section 5 Contiguous land under one ownership within more than one city or town
MA Gen L ch 61A § 5 What's This?
Section 5. Where contiguous land in agricultural, horticultural or agricultural and horticultural uses under one ownership is located in more than one city or town, compliance with the five-acre minimum area requirements of section four shall be determined on the basis of the entire area of such land and not on the basis of the land area which falls within the bounds of any particular city or town.
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