Section 20. For any purpose, other than the provisions of this chapter, for which the assessed value of land is relevant, including exemptions under the provisions of chapter fifty-nine, land qualifying for taxation under this chapter shall be valued and deemed to have been assessed by the same standards, methods and procedures as other taxable property.
In determining the equalization required by section nine of chapter fifty-eight, the commissioner of revenue shall determine the value of such land on the basis of its agricultural and horticultural use.
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