Section 26. Land under agricultural preservation restrictions, while actively devoted to agricultural, horticultural or agricultural and horticultural use as defined in sections 1 to 5, inclusive, of chapter 61A, shall be assessed for general property tax purposes at values no greater than those determined by the methods and provisions of section 10 of said chapter 61A.
Structure Massachusetts General Laws
Part I - Administration of the Government
Title II - Executive and Administrative Officers of the Commonwealth
Chapter 20 - Department of Food and Agriculture
Section 2 - Compensation of Commissioner
Section 3 - Powers and Duties of Commissioner
Section 4 - Assistant Commissioner
Section 5 - Compensation and Traveling Expenses of Assistant Commissioner
Section 6 - Organization; Divisions and Bureaus; Directors and Other Personnel
Section 6a - Intern Scholarship Program
Section 6b - Equine Advisory Committee; Members; Terms
Section 6c - Massachusetts Food Policy Council
Section 22 - Non-Development Covenants
Section 23 - Program to Assist in Acquisition of Agricultural Preservation Restrictions
Section 24 - Agricultural Lands Preservation Committee
Section 25 - Annual Report of Agricultural Lands Preservation Committee
Section 26 - Property Tax Assessment of Land Under Agricultural Preservation Restrictions
Section 27 - Farm Viability Technical Assistance and Implementation Funding
Section 28 - Linked Loan Program; Definitions Applicable to This Section and Sec. 29
Section 29 - Farm Capital Linked Loan Fund
Section 31 - Dairy Promotion Trust Fund
Section 32 - Agricultural Inspection and Infrastructure Trust Fund