General Laws of Massachusetts (Last Updated: January 16, 2020) |
PART I ADMINISTRATION OF THE GOVERNMENT |
TITLE IX. TAXATION |
CHAPTER 61A. ASSESSMENT AND TAXATION OF AGRICULTURAL AND HORTICULTURAL LAND |
SECTION 15. Taxation of buildings and land occupied by dwelling
Latest version.
-
All buildings located on land which is valued, assessed and taxed on the basis of its agricultural or horticultural uses in accordance with the provisions of this chapter and all land occupied by a dwelling or regularly used for family living shall be valued, assessed and taxed by the same standards, methods and procedures as other taxable property.