Section 10. The board of assessors of a city or town, in valuing land with respect to which timely application has been made and approved as provided in this chapter, shall consider only those indicia of value which such land has for agricultural, horticultural or agricultural and horticultural uses. Said board, in establishing the use value of such land, shall use the list of ranges published pursuant to section eleven and its personal knowledge, judgment and experience as to such agricultural land values but these factors shall be limited to data specific to the crop or product being grown or produced.
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