Section 1 - Land in agricultural use defined

Section 2 - Land in horticultural use defined

Section 3 - Land of five-acre minimum area actively devoted to agricultural or horticultural uses defined; gross sales and program payment standard

Section 4 - Valuation of land in agricultural, etc. use; contiguous land; tax rate

Section 4A - Tax rate for land actively devoted to agricultural or horticultural use

Section 5 - Contiguous land under one ownership within more than one city or town

Section 6 - Annual determination of eligibility for valuation; application; form; certification

Section 7 - Additional assessment; change in use in pre-tax year between October 1 and June 30

Section 8 - Timely filing of application in towns or cities with programs of revaluation not completed by October 1 of pre-tax year

Section 9 - Allowance or disallowance of application for valuation; notice; liens

Section 10 - Factors to be considered in valuing land

Section 11 - Farmland valuation advisory commission; expenditures

Section 12 - Sale of land or change of use; liability for conveyance tax; exemptions

Section 13 - Change of use; liability for roll-back taxes

Section 14 - Sale for or conversion to residential or commercial use; notice of intent to city or town; option to purchase; assignment of option

Section 15 - Taxation of buildings and land occupied by dwelling

Section 16 - Continuance of land valuation, assessment and taxation under this chapter dependent upon qualifying use

Section 17 - Separation of land to other use; liability for conveyance or roll-back taxes; continuing qualification of remainder

Section 18 - Special or betterment assessments; payment; interest

Section 19 - Roll-back taxes; procedures for assessment; appeal to appellate tax board

Section 19A - Sale of land; certification of taxes paid or payable

Section 20 - Valuation and assessment for purposes other than provisions of this chapter; equalization

Section 21 - Factual details on tax list

Section 22 - Rules and regulations; forms and procedures

Section 23 - Use of valuation, etc. procedures to evade taxes; penalties

Section 24 - Severability