Section 7. Land in an agricultural incentive area, determined by the local assessor to be actively devoted to agricultural, horticultural, or agricultural and horticultural use as defined in sections one to five, inclusive, of chapter sixty-one A and which is subject to special assessments or betterment assessments shall be so assessed as provided under section eighteen of said chapter sixty-one A.
Structure Massachusetts General Laws
Part I - Administration of the Government
Title VII - Cities, Towns and Districts
Chapter 40l - Agricultural Incentive Areas
Section 2 - Agricultural Incentive Area Committee
Section 3 - Location of Agricultural or Horticultural Land; Informational Meetings
Section 4 - Establishment of Agricultural Incentive Areas; Procedure
Section 5 - Sale of Land or Conversion to Other Use
Section 6 - Property Tax; Assessment
Section 7 - Special or Betterment Assessments
Section 8 - Eligibility of Area for Purchase of Agricultural Preservation Restrictions; Priority