Laserfiche WebLink
The director of finance shall determine whether or not land qualifies as <br /> native forest by using current natural resource or vegetation maps or other <br /> acceptable evidence. Other acceptable evidence includes, but is not <br /> limited to: <br /> A written affidavit by a recognized professional in the field of natural <br /> resources, or <br /> ii A finding by a County, State or Federal agency or department with <br /> the relevant expertise in the field of natural resources. <br /> If the director's findings are favorable, the petition shall be approved and <br /> the land shall be declared dedicated. Approval of the petition to dedicate shall <br /> constitute a forfeiture on the part of the owner of any right to change the use of <br /> the land to a use other than preservation for a minimum period of twenty years. <br /> In order to place prospective buyers on notice of the rollback tax liability, the <br /> owner shall, within sixty days of notice of approval, record the dedication in <br /> accordance with the procedures of the bureau of conveyances. <br /> j~ Native forest dedication value. <br /> Dedicated native forest land shall be assessed at a preferential per-acre value in <br /> its restricted preservation use. In determining the value of lands which are classified <br /> native forest, the director shall assign the value of the lowest agricultural use category <br /> that the land could qualify for if it were to be put into agricultural use. No preferential <br /> value shall be granted to native forest land unless it is dedicated. <br /> <br /> fd~ Breach of dedication. <br /> The dedication shall be deemed breached and the tax assessment privilege <br /> cancelled retroactive to the date of the dedication, or the latest renewal period, and all <br /> differences in the amount of taxes that were paid and those that would have been due <br /> from assessment in the higher use shall be payable with a ten percent penalty and the <br /> native forest classification shall be rescinded, upon any of the following: <br /> j1~ Failure of the owner to observe the restrictions on the use of the land or <br /> f~ The cover of native forest species falls below sixty percent: or <br /> j3~ The property is rezoned to a higher use at the owner's request; or <br /> u The property is subdivided into parcels of less than three acres; or <br /> f 5j A condominium property regime is declared for the property having condominium <br /> units with an area equivalent to less than three acres. Each unit shall be treated <br /> as a subdivision into lots of like size; or <br /> 8 <br /> <br />