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 3. Land of five-acre minimum area actively devoted to agricultural or horticultural uses defined; gross sales and program payment standard

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 8. Timely filing of application in towns or cities with programs of revaluation not completed by October 1 of pre-tax year

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 14. Sale for or conversion to residential or commercial use; notice of intent to city or town; option to purchase; assignment of option

SECTION 15. Taxation of buildings and land occupied by dwelling

SECTION 16. Continuance of land valuation, assessment and taxation under this chapter dependent upon qualifying use

SECTION 17. Separation of land to other use; liability for conveyance or roll-back taxes; continuing qualification of remainder

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 20. Valuation and assessment for purposes other than provisions of this chapter; equalization

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

SECTION 24. Severability