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.
Structure Massachusetts General Laws
Part I - Administration of the Government
Chapter 61a - Assessment and Taxation of Agricultural and Horticultural Land
Section 1 - Land in Agricultural Use Defined
Section 2 - Land in Horticultural Use Defined
Section 2a - Land Used to Site Renewable Energy Generating Source
Section 4 - Valuation of Land in Agricultural, Etc. Use; Contiguous Land; Tax Rate
Section 4a - Tax Rate for Land Actively Devoted to Agricultural or Horticultural Use
Section 5 - Contiguous Land Under One Ownership Within More Than One City or Town
Section 6 - Annual Determination of Eligibility for Valuation; Application; Form; Certification
Section 7 - Additional Assessment; Change in Use in Pre-Tax Year Between October 1 and June 30
Section 9 - Allowance or Disallowance of Application for Valuation; Notice; Liens
Section 10 - Factors to Be Considered in Valuing Land
Section 11 - Farmland Valuation Advisory Commission; Expenditures
Section 12 - Sale of Land or Change of Use; Liability for Conveyance Tax; Exemptions
Section 13 - Change of Use; Liability for Roll-Back Taxes
Section 15 - Taxation of Buildings and Land Occupied by Dwelling
Section 18 - Special or Betterment Assessments; Payment; Interest
Section 19 - Roll-Back Taxes; Procedures for Assessment; Appeal to Appellate Tax Board
Section 19a - Sale of Land; Certification of Taxes Paid or Payable
Section 21 - Factual Details on Tax List
Section 22 - Rules and Regulations; Forms and Procedures
Section 23 - Use of Valuation, Etc. Procedures to Evade Taxes; Penalties