Massachusetts General Laws (Tax)

Mass. Gen. Laws ch. 61A, § 5

Contiguous land under one ownership within more than one city or town

Official textmalegislature.gov

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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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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