▸SECTION 17
of chapter 61A of the General Laws, as appearing in the 2020 Official Edition, is hereby amended by inserting, after the first sentence, the following sentence:-
Notwithstanding the provisions in this section, if, by conveyance or other action of the owner thereof, a portion of land previously used for agricultural purposes, which is valued, assessed and taxed under the provisions of this chapter is separated for the purpose of producing renewable energy, as defined in section 1 of chapter 164 of the General Laws, the land so separated shall not be subject to liability for conveyance or roll-back taxes applicable thereto.
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Section 17 of chapter 61A of the General Laws, as appearing in the 2020 Official Edition, is hereby amended by inserting, after the first sentence, the following sentence:-
Notwithstanding the provisions in this section, if, by conveyance or other action of the owner thereof, a portion of land previously used for agricultural purposes, which is valued, assessed and taxed under the provisions of this chapter is separated for the purpose of producing renewable energy, as defined in section 1 of chapter 164 of the General Laws, the land so separated shall not be subject to liability for conveyance or roll-back taxes applicable thereto.