Massachusetts General Laws (Tax)

Mass. Gen. Laws ch. 61A, § 2A

Land used to site renewable energy generating source

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In this chapter (27 sections)
  1. 61A-1 · Land in agricultural use defined
  2. 61A-2 · Land in horticultural use defined
  3. 61A-2A · Land used to site renewable energy generating source
  4. 61A-3 · Land of five-acre minimum area actively devoted to agricultural…
  5. 61A-4 · Valuation of land in agricultural, etc. use; contiguous land;…
  6. 61A-4A · Tax rate for land actively devoted to agricultural or…
  7. 61A-5 · Contiguous land under one ownership within more than one city…
  8. 61A-6 · Annual determination of eligibility for valuation; application;…
  9. 61A-7 · Additional assessment; change in use in pre-tax year between…
  10. 61A-8 · Timely filing of application in towns or cities with programs…
  11. 61A-9 · Allowance or disallowance of application for valuation; notice;…
  12. 61A-10 · Factors to be considered in valuing land
  13. 61A-11 · Farmland valuation advisory commission; expenditures
  14. 61A-12 · Sale of land or change of use; liability for conveyance tax;…
  15. 61A-13 · Change of use; liability for roll-back taxes
  16. 61A-14 · Sale for or conversion to residential or commercial use;…
  17. 61A-15 · Taxation of buildings and land occupied by dwelling
  18. 61A-16 · Continuance of land valuation, assessment and taxation under…
  19. 61A-17 · Separation of land to other use; liability for conveyance or…
  20. 61A-18 · Special or betterment assessments; payment; interest
  21. 61A-19 · Roll-back taxes; procedures for assessment; appeal to…
  22. 61A-19A · Sale of land; certification of taxes paid or payable
  23. 61A-20 · Valuation and assessment for purposes other than provisions of…
  24. 61A-21 · Factual details on tax list
  25. 61A-22 · Rules and regulations; forms and procedures
  26. 61A-23 · Use of valuation, etc. procedures to evade taxes; penalties
  27. 61A-24 · Severability
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