Article XCIX of the Amendments to the Constitution is hereby annulled, and the following is adopted in place thereof:-
Article XCIX. Full power and authority are hereby given and granted to the general court to prescribe, for the purpose of developing and conserving agricultural or horticultural lands, that such lands shall be valued, for the purpose of taxation, according to their agricultural or horticultural uses; provided, however, that no parcel of land shall be valued at less than fair market value under this article if the parcel is located in a municipality with a population of less than 50,000 and is less than 2 acres in area or if the parcel is located in a municipality with a population of greater than 50,000 and is less than ΒΌ acres in area or if the parcel has not been actively devoted to agricultural or horticultural uses for the 2 years preceding the tax year.
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