{"data":{"id":"us-ma/mass.-gen.-laws-ch.-61a-17","jurisdiction":"us-ma","citation":"Mass. Gen. Laws ch. 61A, § 17","heading":"Separation of land to other use; liability for conveyance or roll-back taxes; continuing qualification of remainder","body":"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.","path":["Part I","Title IX","Chapter 61A"],"source_url":"https://malegislature.gov/Laws/GeneralLaws/PartI/TitleIX/Chapter61A/Section17","current_through":"amendments passed before May 31, 2026","vintage":"","retrieved_at":"2026-09-17T05:20:58Z","sha256":"e07a2c2f172ec1ad364043945690dccb59b7406a4f7be59be1be7e60355fb583","source_id":"us-ma","stale":false,"prev":"us-ma/mass.-gen.-laws-ch.-61a-16","next":"us-ma/mass.-gen.-laws-ch.-61a-18"},"notice":"GroundRules: Original legal text. Not legal advice."}