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2018 Massachusetts General Laws
PART I ADMINISTRATION OF THE GOVERNMENT
TITLE IX TAXATION
Chapter 61A ASSESSMENT AND TAXATION OF AGRICULTURAL AND HORTICULTURAL LAND
Section 10 Factors to be considered in valuing land
Universal Citation: MA Gen L ch 61A § 10 (2018)
Section 10. The board of assessors of a city or town, in valuing land with respect to which timely application has been made and approved as provided in this chapter, shall consider only those indicia of value which such land has for agricultural, horticultural or agricultural and horticultural uses. Said board, in establishing the use value of such land, shall use the list of ranges published pursuant to section eleven and its personal knowledge, judgment and experience as to such agricultural land values but these factors shall be limited to data specific to the crop or product being grown or produced.
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