Massachusetts § 62 - Watershed preservation restrictions; tax assessment

Full text of Massachusetts Massachusetts General Laws § 62 — Watershed preservation restrictions; tax assessment, with citation guidance and answers to common questions.

§ 62. Watershed preservation restrictions; tax assessment

Section 62. Land under watershed preservation restriction, while remaining under such restriction, shall be assessed for general tax purposes, to reflect the diminution of land value which may be caused by such watershed preservation restriction.

Source: official Massachusetts text · Last verified 2026-08-27

Frequently Asked Questions About Massachusetts § 62

What does Massachusetts General Laws § 62 cover?

Section 62 ("Watershed preservation restrictions; tax assessment") is part of the Massachusetts General Laws, the codified statutory law of Massachusetts. It sets out the legal rule or procedure described in the text above. Statutes are amended regularly, so always verify against the official source.

How do I cite Massachusetts § 62?

A common citation format is "Massachusetts General Laws § 62" (Massachusetts). Legal writing may require the code abbreviation, section number, and year or edition. Match the style required by your court, professor, or publisher.

Is this the official text of Massachusetts law?

No. This page is for research and education and may not include the most recent amendments. For official current law, check the Massachusetts official source linked on this page or consult a licensed Massachusetts attorney.

How does Massachusetts § 62 apply to my situation?

Statutes are interpreted in context, and application depends on your specific facts. Only a licensed attorney in Massachusetts can advise on how this section applies to you. Contact your state or local bar association for a referral.

Sources & Verification

Not legal advice. Verify against the official source and consult a licensed attorney in Massachusetts.