ORD 2020-060 2018-2020 - Laserfiche WebLink

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forest, or continue to qualify as a successional forest as provided herein by the end of the dedication period. The term "owner" includes lessees of real property whose term extends at least twenty years from the effective date of the dedication for native forest and functional forest dedications and fifty years for successional forest dedications. (A) Any property three acres or larger within agricultural, residential and agricultural, family agricultural, intensive agricultural, and agricultural project districts, or open zoned districts, which includes at least 2.75 intact and contiguous acres in the forest restoration plan is eligible for dedication if the forest restoration plan achieves the classification requirements within the dedication period. (B) The petition shall be filed with the director by September 1 of any calendar year and shall be approved or disapproved by December 15. If approved, the dedication shall be effective on July 1 of the following tax year. (C) The director shall determine whether or not the forest restoration plan qualifies as native forest, functional forest, or successional forest by using current natural resource or vegetation maps or other acceptable evidence. Other acceptable evidence includes, but is not limited to: (i) A written affidavit by a recognized professional in the field of natural resources, or (ii) A finding by a County, State or Federal agency or department with the relevant expertise in the field of natural resources. (D) If the director's findings are favorable, the petition shall be approved and the land shall be declared dedicated. Approval of the petition to dedicate shall constitute a forfeiture on the part of the owner of any right to change the use of the land to a use other than preservation for a minimum period of twenty years to fifty years depending upon the type of dedication. In order to place prospective buyers on notice of the rollback tax liability, the director shall, within sixty days of notice of approval, record the dedication in accordance with the procedures of the bureau of conveyances. (E) The owner shall provide to the director evidence every five years that the forest restoration plan is being implemented, as well as a signed and notarized affidavit, following the requirements of the administrative rules and regulations, that the restoration plan is likely to succeed within the designated time period. The owner shall continue to fulfill all other requirements of the agricultural assessment, including providing proof at the director's request that any portion of the parcel not being restored to a native forest or functional forest, but still being assessed for an agricultural use, continues to be used and maintained substantially and continuously in the approved agricultural use. (F) If, at the end of the time period designated in the plan the land does not meet the requirements of the forest restoration plan, the owner may return the land to its previous designated use or it shall be assessed and taxed at market value without penalty, provided that the owner has submitted the required verification that all conditions of the forest restoration plan have been met. (c) ] Forest dedication value. (1) Dedicated native forest land shall be assessed at a preferential per-acre value in its restricted preservation use. In determining the value of lands which are classified native forest, the director shall assign [thee] a native forest assessment value no greater than 3