Mass. Gen. Laws ch. 61A § 15

Current through Chapter 223 of the 2024 Legislative Session

Section 61A:15 - Taxation of buildings and land occupied by dwelling

All buildings located on land which is valued, assessed and taxed on the basis of its agricultural or horticultural uses in accordance with the provisions of this chapter and all land occupied by a dwelling or regularly used for family living shall be valued, assessed and taxed by the same standards, methods and procedures as other taxable property.

Mass. Gen. Laws ch. 61A, § 15