Massachusetts General Laws (Tax)
Mass. Gen. Laws ch. 61A, § 1
Land in agricultural use defined
Official textmalegislature.gov
Section 1. Land shall be deemed to be in agricultural use when primarily and directly used in raising animals, including, but not limited to, dairy cattle, beef cattle, poultry, sheep, swine, horses, ponies, mules, goats, bees and fur-bearing animals, for the purpose of selling such animals or a product derived from such animals in the regular course of business; or when primarily and directly used in a related manner which is incidental thereto and represents a customary and necessary use in raising such animals and preparing them or the products derived therefrom for market.
Source: view the official text
In this chapter (27 sections)
- 61A-1 · Land in agricultural use defined
- 61A-2 · Land in horticultural use defined
- 61A-2A · Land used to site renewable energy generating source
- 61A-3 · Land of five-acre minimum area actively devoted to agricultural…
- 61A-4 · Valuation of land in agricultural, etc. use; contiguous land;…
- 61A-4A · Tax rate for land actively devoted to agricultural or…
- 61A-5 · Contiguous land under one ownership within more than one city…
- 61A-6 · Annual determination of eligibility for valuation; application;…
- 61A-7 · Additional assessment; change in use in pre-tax year between…
- 61A-8 · Timely filing of application in towns or cities with programs…
- 61A-9 · Allowance or disallowance of application for valuation; notice;…
- 61A-10 · Factors to be considered in valuing land
- 61A-11 · Farmland valuation advisory commission; expenditures
- 61A-12 · Sale of land or change of use; liability for conveyance tax;…
- 61A-13 · Change of use; liability for roll-back taxes
- 61A-14 · Sale for or conversion to residential or commercial use;…
- 61A-15 · Taxation of buildings and land occupied by dwelling
- 61A-16 · Continuance of land valuation, assessment and taxation under…
- 61A-17 · Separation of land to other use; liability for conveyance or…
- 61A-18 · Special or betterment assessments; payment; interest
- 61A-19 · Roll-back taxes; procedures for assessment; appeal to…
- 61A-19A · Sale of land; certification of taxes paid or payable
- 61A-20 · Valuation and assessment for purposes other than provisions of…
- 61A-21 · Factual details on tax list
- 61A-22 · Rules and regulations; forms and procedures
- 61A-23 · Use of valuation, etc. procedures to evade taxes; penalties
- 61A-24 · Severability