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2021 Massachusetts General Laws
Part I - Administration of the Government
Title II - Executive and Administrative Officers of the Commonwealth
Chapter 20 - Department of Food and Agriculture
Section 26 - Property Tax Assessment of Land Under Agricultural Preservation Restrictions
Universal Citation: MA Gen L ch 20 § 26 (2021)
Section 26. Land under agricultural preservation restrictions, while actively devoted to agricultural, horticultural or agricultural and horticultural use as defined in sections 1 to 5, inclusive, of chapter 61A, shall be assessed for general property tax purposes at values no greater than those determined by the methods and provisions of section 10 of said chapter 61A.
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