Section 17. If, by conveyance or other action of the owner thereof, a portion of land which is valued, assessed and taxed under the provisions of this chapter is separated for a use other than agricultural or horticultural, the land so separated shall be subject to liability for conveyance or roll-back taxes applicable thereto, but such separation shall not impair the right of the remainder of such land to continuance of valuation, assessment and taxation thereunder; provided, that such remaining land continues to qualify under the usage, minimum acreage and other provisions thereof.
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