Chapter 61a - Assessment and Taxation of Agricultural and Horticultural Land

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 Not Completed by October 1 of Pre-Tax Year
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

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