|
:ax Information ReLeaee page ~
<br /> [N POR1iATI0N TO 9E INCLUDED IN PETITION,
<br /> A tax map or facsimile shoving the area Co be dedicated, the homesite area if any,
<br /> non-dedicated and uneulcable area, must accompany each copy of petition. A statement of
<br /> the petltloner's paatura rotation, crop cycle planting. harvesting or marketing schedule
<br /> of products, livestock or aalmal• shall be aubmltted. Any incomplete petition will be
<br /> returned and Lf not eomplated by • due date, will ba disapproved.
<br /> In epaelfylag Che use, broad aCatementa such a• agricultural use or ranehing use are
<br /> eat acceptahle. Tha specific use must ba stated, e.g. truck atop, specific flower
<br /> growing, sugar cane, pineapple, poultry, piggery., dairy, sheep pasture, cattle pasture,
<br /> or any combination of these, as the dedication may be for several uses simultaneously.
<br /> For example, the dedication may b• half for truck eropa and eh• other half for cattle
<br /> pasture, sad it may involve eh• •ntlr• or any portion,of the tax pareal.
<br /> c1LlAT IS TLlE PROCESSING PROCEDURET
<br /> 1. All petitions shall be reviewed to determine that Che use is proper, and all
<br /> pertinent Ltem• are complete sad correct. No petition for dedication shall be
<br /> deemed to have been fl led unless the petition fa complete in form and any errors
<br /> or deficiencies have bean corrected.
<br /> 2. The Diraccot of Finance shall conduct a finding of fact to determine vhecher the
<br /> lead in Che petitioned area is suited for the intended agricultural use, the
<br /> productivity ratings of the land for those uses to which it ie beet suited, the
<br /> adequacy or sufficiency of the size or area of the unit for the petitioned use
<br /> and the preaeat uan of the surrounding lands, and that the intended use Se not in
<br /> conflict with the overall development plan of the State and County or County
<br /> zoning ordinances. For lands in urban districts, ehn Director shell also
<br /> determine vhecher the specific use 1~ •eonomically feasible.
<br /> 3. Pinal approval or disapproval shall 6• made by December 15. If all the findings
<br /> are favorable, the Director of Plnanca will approve the petition and submit the
<br /> petition for reeordlag at the Bureau of Coavayances upon receipt from petitioner
<br /> of a $25.OOfiliag fee. Por •11 petitions involving the land court system, the
<br /> filing fee i• $25.00 and moat ba accompaalad by the original copy of the Transfer
<br /> Certificate of TiCl'a. The purpose of the recordation Ls to alert prospective
<br /> 6uyars of the potenelal retroactive liability. Nhea all requirements are me c,
<br /> the Director of Finance will declare the land to be dedicated effective July 1.
<br /> , If the petition Le disapproved, the owner may appeal bq April 9.
<br /> ~''CONSEQILENCES OF DEDICATIONT
<br /> The over of a dedicated land automatically bind¦ himself to the dedicated use. Thn
<br /> j aver may change the dedicated agricultural use to another agricultural use vithauc
<br /> adverse tax consnquancna 6y filing • petition for change of ua• prior to change of use
<br /> hand the Director of Finance approving such change in uan. The dedication rune with the
<br /> )lead and_binde suceeasor-ovners_.__,If such leads ar_n subdivided each ~ubdiylded arcel
<br />
<br /> ~ ahall_ba_Lndapendently.,tubjact to the dedication. The eteassment for tax purposes shall
<br /> _.be based an the value oftha dedicated property in !ts dedicated use. Lando within the
<br /> agricultural land use district dedicated for 20 year will be aaseseed at SOx of Sts
<br /> assessed value in the dedicated use. The use value assessment Ls based on the premise
<br /> that this would encourage the land owar to develop and continue the productive and vise
<br /> use of the Land. The apeelal tax assesemene privilege, on the basis of uee value
<br /> aeaeeament, shall apply to the land as long as the owner complies with the dedication.
<br /> The owner La responsible to report nay changes to the Real Property Tax Office.
<br /> For dedicated lends the Tax Office also records the highest end beet uee aeaeeament
<br /> value. The difference between the highest and beat use sad the agricultural use value
<br /> shall be the basis Eor the retroactive assessment, which shall be imposed, with a lOZ per
<br /> annum penalty, on all ovnera who violate the dedication.
<br /> Upon fulfilling the minimum period of the dedication, (LO or ZO years as the case may
<br /> be?, the aa.ac. sty a -aa' a ued t v shout bai wb age to the ratroactiv
<br /> aeeesementa or penalties-by iug with the Director o Finance a written notice of
<br /> cancellation. Far a ten-year dedication, the owner shall submit [he cancellation notice
<br /> after the ninth year. For a twenty-year dedication, the notice shall be aubmltted after
<br /> the niae[eenth gear. Cancellation can also be submitted after [hn minimum period is
<br /> Fulfilled. NoClces of cancellation received by December 31 shall be effective ae of
<br /> July 1 of the following tax year.
<br /> uL{AT IS THE PENALTY FOR VIOI.ATIONT
<br /> If the over fails to uee the land ae dedicated or fails [o observe the reeCriction
<br /> on the use of hie :a~;:d, the dedication shall be cancelled, and a retroactive asaeesmen[
<br /> and penalty shall be imposed. The additional taxes shell be aaseseed rettoactive [o [he
<br /> date of the dedication but for not more than 10 or 20 years, as the case may be. The
<br /> additional taxes due and ovin shall be a aramount lien on [he land.
<br /> FOK ADDITIONAL LNFORFIATION, please contact [he County Real Property Tax Office.
<br />
<br />
|