Chapter 61A: ASSESSMENT AND TAXATION OF AGRICULTURAL AND HORTICULTURAL LAND
- 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; abatement
- 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