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 may be valued, for the purpose of taxation, according to their agricultural or horticultural uses; provided, however, that a parcel of land may be valued at less than fair market value under this article if the parcel has been actively devoted to agricultural or horticultural uses for the 2 years preceding the tax year and (1) if the parcel is located in a municipality with a population of less than 50,000 and is 2 acres or more in area; or (2) if the parcel is located in a municipality with a population of 50,000 or more and is ΒΌ acre or mores in area.
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