Massachusetts General Laws

Mass. Gen. Laws ch. 61A, § 10 (2026)

Factors to be considered in valuing land

✓ text as last checked Sept. 2026 (this copy records no edition or section history)
Find cases: SyfertCases citing this section MAmalegislature.gov (official) JustiaChapter on Justia CornellLII Search CasesGoogle Scholar

Section 10. The board of assessors of a city or town, in valuing land with respect to which timely application has been made and approved as provided in this chapter, shall consider only those indicia of value which such land has for agricultural, horticultural or agricultural and horticultural uses. Said board, in establishing the use value of such land, shall use the list of ranges published pursuant to section eleven and its personal knowledge, judgment and experience as to such agricultural land values but these factors shall be limited to data specific to the crop or product being grown or produced.

Notes of Decisions
Cited in 2 cases, 1982–2003 · leading case: Town of Sudbury v. Scott, 787 N.E.2d 536 (Mass. 2003).
Town of Sudbury v. Scott, 787 N.E.2d 536 (Mass. 2003). “” G. L. c. 61A, § 10. A landowner must reapply annually for assessment under c.”
Mann v. Bd. of Assessors, 438 N.E.2d 826 (Mass. 1982). “” G. L. c. 61A, § 10. Section 11 of the Act created FVAC, which is charged with determining annually, on a per acre basis, a range of values for each classification of land in agricultural or horticultural use in the Commonwealth.”
Annotations are extracted automatically from the opinions in the Syfert caselaw corpus and ranked by authority, recency, and treatment. Dots show Syfertize treatment of the citing case itself.