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deferred or rollback taxes shall be imposed on the subject <br /> parcel under section 19-55 and this section, retroactive from <br /> the end of the tax year in which the breach occurs. <br /> (B) In any case in which deferred or rollback taxes are imposed <br /> after successful completion of an agricultural dedication <br /> period, the deferred or rollback taxes shall be retroactive <br /> only to the end of the completed dedication period, and shall <br /> not be imposed for any time covered by a successfully <br /> completed agricultural dedication period. In cases involving a <br /> breach of a ten-year dedication, or a rollback period of ten or <br /> fewer years for breach of a twenty-year dedication, the <br /> rollback taxes under this section shall be for a maximum <br /> total of ten years, including both the breached dedication <br /> rollback period and any period of nondedicated agricultural <br /> use assessment subject to rollback. Rollback taxes for any <br /> breach of dedication affecting more than ten years under a <br /> twenty-year dedication shall be as provided under section <br /> 19-55(f), not to exceed twenty years. <br /> <br /> (3) Where lands located within agricultural districts are put to <br /> agricultural uses, the tax on that portion of such lands not usable or <br /> suitable for any agricultural use shall be deferred and shall be <br /> payable upon the imposition of deferred or rollback taxes as <br /> provided under this section. <br /> (4) A portion or portions of a parcel of land that is being assessed as <br /> pasture, whether it is dedicated under the provisions of section 19- <br /> 55 or not, may be taken out of production for a specified time <br /> period, not to exceed ten years, as part of a good forestry plan in <br /> order to restore a degraded native forest such that it meets the <br /> requirements of the native forest category as stated in section 19- <br /> 53 (h). Such a plan indicating the acreage and area, as well as the <br /> specific forest restoration work to be done, shall be filed with the <br /> director of finance by September 1 and approved by the director by <br /> December 15. If the plan is approved, the land shall continue to be <br /> given the same pasture assessment. <br /> (A) The owner shall provide to the director of finance yearly <br /> evidence that the forest restoration plan is being <br /> implemented, as well as a signed and notarized affidavit by a <br /> recognized forestry professional that the restoration plan is <br /> likely to succeed within the designated time period. The <br /> owner shall continue to fulfill all other requirements of the <br /> agricultural assessment, including providing yearly proof that <br /> any portion of the parcel not being restored to a native <br /> 7 <br /> <br />