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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 /> remains. <br /> Any other provisions to the contrary notwithstanding, when a portion of the <br /> dedicated land is subsequently applied to a use other than the use set <br /> forth in the original petition, only such portion as is withdrawn from the <br /> dedicated use and applied to a use other than ranching or other <br /> agricultural use shall be taxed as provided by this subsection. <br /> (g) The director shall prescribe the form of the petition. The petition shall be <br /> filed with the director of finance by September 1 of any calendar year and <br /> shall be approved or disapproved by December 15. If approved, the <br /> assessment based upon the use requested in the dedication shall be <br /> effective on January 1 of the next calendar year. <br /> (h) The owner may appeal any disapproved petition as in the case of an <br /> appeal from an assessment. <br /> <br /> (i) The term "owner" as used in this section includes lessees of real property <br /> whose lease term extends at least ten years from the date of the petition <br /> in the case of a ten-year dedication or lessees of real property whose <br /> lease term extends at least twenty years from the date of the petition in <br /> the case of a twenty-year dedication. <br /> <br /> Q) The term "agricultural use" as used in this section shall include <br /> aquaculture. <br /> 12 <br /> <br />