CHAPTER 61A. ASSESSMENT AND TAXATION OF AGRICULTURAL AND HORTICULTURAL LAND.
Chapter 61A, Section 1. Land in agricultural use defined.
Chapter 61A, Section 2. Land in horticultural use defined.
Chapter 61A, Section 4. Valuation of land in agricultural, etc. use; contiguous land; tax rate.
Chapter 61A, Section 5. Contiguous land under one ownership within more than one city or town.
Chapter 61A, Section 9. Allowance or disallowance of application for valuation; notice; liens.
Chapter 61A, Section 10. Factors to be considered in valuing land.
Chapter 61A, Section 11. Farmland valuation advisory commission; expenditures.
Chapter 61A, Section 12. Sale of land or change of use; liability for conveyance tax.
Chapter 61A, Section 13. Change of use; liability for roll-back taxes.
Chapter 61A, Section 15. Taxation of buildings and land occupied by dwelling.
Chapter 61A, Section 18. Special or betterment assessments; payment.
Chapter 61A, Section 19. Roll-back taxes; procedures for assessment; appeal to appellate tax board.
Chapter 61A, Section 19A. Sale of land; certification of taxes paid or payable.
Chapter 61A, Section 21. Factual details on tax list.
Chapter 61A, Section 22. Rules and regulations; forms and procedures.
Chapter 61A, Section 23. Use of valuation, etc. procedures to evade taxes; penalties.
Chapter 61A, Section 24. Severability.
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