Section 17 - Separation of Land to Other Use; Liability for Conveyance or Roll-Back Taxes; Continuing Qualification of Remainder

MA Gen L ch 61a § 17 (2019) (N/A)
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Section 17. If, by conveyance or other action of the owner thereof, a portion of land which is valued, assessed and taxed under the provisions of this chapter is separated for a use other than agricultural or horticultural, the land so separated shall be subject to liability for conveyance or roll-back taxes applicable thereto, but such separation shall not impair the right of the remainder of such land to continuance of valuation, assessment and taxation thereunder; provided, that such remaining land continues to qualify under the usage, minimum acreage and other provisions thereof.