Section 15: Taxation of buildings and land occupied by dwelling
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/ma/part-i/title-ix/chapter-61a/15·A research copy — for the controlling text, always check the official state or federal source. Not legal advice.
Section 15. 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.