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The 190th General Court of the Commonwealth of Massachusetts

Section 7: Special or betterment assessments

Section 7. Land in an agricultural incentive area, determined by the local assessor to be actively devoted to agricultural, horticultural, or agricultural and horticultural use as defined in sections one to five, inclusive, of chapter sixty-one A and which is subject to special assessments or betterment assessments shall be so assessed as provided under section eighteen of said chapter sixty-one A.