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Prior to approval, the landowner must establish a forest management plan for the affected property and have it approved by a state certified forester. Only the wooded and undeveloped portions of the land may be enrolled in the program. The tax reduction is based upon the market value of the potential forestry products the land can produce. [2]
Massachusetts is known for its progressive politics, and is a stronghold of American Liberalism and the Democratic Party. In a 2018 Gallup poll Massachusetts was the state with the highest percentage of its population identifying as liberal and the lowest percentage identifying as conservative, at 35% and 21% respectively. [19]
This allows the state legislature to delegate the details of certain types of lawmaking to executive agencies. Updates to the CMR are published in the bi-weekly Massachusetts Register from the Massachusetts Secretary of the Commonwealth. The Code is organized by executive cabinet agency.
Each year, the state Department of Revenue calculates a "new growth" figure for each municipality, allowing that community to increase its levy a certain amount beyond the 2.5% limit to account for value-adding improvements in the local property stock, such as the subdivision of farms to high-priced homes.
In 1922, the Massachusetts General Court passed legislation creating the department of administration and finance. The department replaced the office of supervisor of administration and assumed many of the duties of the superintendent of buildings, Secretary of the Commonwealth, state treasurer, and state auditor. [2]
Massachusetts (/ ˌ m æ s ə ˈ tʃ uː s ɪ t s / ⓘ /-z ɪ t s / MASS-ə-CHOO-sits, -zits; Massachusett: Muhsachuweesut [məhswatʃəwiːsət]), officially the Commonwealth of Massachusetts, [b] is a state in the New England region of the Northeastern United States.
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