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be cancelled within sixty days of the change by the owner. Upon <br /> any conveyance or any change in ownership during the period of <br /> dedication, the land shall continue to be subject to the terms and <br /> conditions of the dedication unless a release has been issued by <br /> the director. <br /> Any other provision to the contrary notwithstanding, an approved change <br /> in use as provided in subsections (c) and (d) shall not alter the original <br /> dedication period. <br /> <br /> (f) Failure of the owner to observe the restrictions on the use of his or her <br /> land shall cancel the dedication and special tax assessment privilege <br /> retroactive to the date of the dedication, but in any event, shall not exceed <br /> the term of the original dedication, and all differences in the amount of <br /> taxes that were paid and those that would have been due from <br /> assessment in the higher use shall be payable with a ten percent penalty <br /> from the respective dates that these payments would have been due. The <br /> additional taxes and penalties, due and owing as a result of a breach of <br /> the dedication, shall be a paramount lien upon the property as provided for <br /> by this chapter. <br /> (1) Failure to observe the restrictions on the use means failure far a <br /> period of twelve consecutive months to use the land in that manner <br /> requested in the petition or the overt act of changing the use for any <br /> period; provided that a change in land use classification upon <br /> petition by the owner of such dedicated lands, or the petition by the <br /> owner for a change in use as provided in subsection (c), and the <br /> owner's subsequent change in use of such dedicated lands, shall <br /> not be deemed to constitute a failure of the owner to observe the <br /> restrictions on the use. <br /> (2) If an owner is permitted to change the use as provided in <br /> subsections (c) and (d), the owner shall be allowed up to thirty-six <br /> months from the date of the approval of the petition to convert to <br /> the new ranching or agricultural use. If the owner fails to make the <br /> conversion within the specified time limit, the owner will be subject <br /> to the taxes and penalties provided above. For purposes of assess- <br /> ment of taxes and penalties, the conversion period shall be <br /> considered in addition to the specified dedication period, except, <br /> however, in the case of leased lands whose term expires prior to or <br /> in conjunction with the end of the dedication period, the conversion <br /> period shall be considered as a part of the dedication period. The <br /> petitioner shall submit progress reports of his or her efforts in <br /> converting from one agricultural use to another agricultural use to <br /> the director of finance by the anniversary date of the petition <br /> approval and yearly, thereafter, as long as such conversion period <br /> 12 <br /> <br />