AN ACT RELATIVE TO THE TAXATION OF AGRICULTURAL AND HORTICULTURAL LAND.
Be it enacted by the Senate and House of Representatives
in General Court assembled, and by the authority of the same,
The second paragraph of section 4 of chapter 61A of the General Laws, as
appearing in the 1984 Official Edition, is hereby amended by striking out
the second sentence and inserting in place thereof the following
sentence:- All such land which is contiguous or is deemed contiguous for
purposes of this chapter shall not exceed in acreage one hundred per cent
of the acreage which is actively devoted to agricultural, horticultural or
agricultural and horticultural uses.
Section 9 of said chapter 61A, as so appearing, is hereby amended by adding
the following paragraph:-
All recording fees paid pursuant to the provisions of this chapter
whether for statements of liens, certificates, releases or otherwise shall
be borne by the owner of record of the land.