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fA) The deferred or rollback tax shall be based on the difference <br /> in assessed value between the highest and best use and the <br /> commercial agricultural use of the land, at the rate applicable <br /> for the respective years. <br /> (B) All differences in the amount of taxes that were paid and <br /> those that would have been due from assessment in the <br /> higher use shall be due and payable with a ten percent <br /> ep natty. <br /> (C) If the owner of dedicated land breaches a condition of the <br /> dedication before its completion. deferred or rollback taxes <br /> shall be imposed on the subject parcel pursuant to <br /> subsection (F~ below, retroactive from the end of the tax year <br /> in which the breach occurs. <br /> (Dl 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. <br /> (E) In cases involving a breach of a ten-year dedication. or a <br /> rollback period of ten or fewer years for breach of a twenty- <br /> year dedication. the rollback taxes under this section shall be <br /> fora maximum total of ten years, including both the <br /> breached dedication rollback period and any period of <br /> nondedicated agricultural use assessment subject to <br /> rollback. Rollback taxes for any breach of dedication <br /> affecting more than ten years under a twenty-year dedication <br /> shall not exceed ten years. <br /> <br /> (F) Deferred or Rollback Tax Schedule. <br /> (i) Breach of the restrictions on use within five years of <br /> the dedication shall result in a rollback to the date of <br /> the dedication. <br /> (ii) Breach of the restrictions on use within six years of <br /> the dedication shall result in a rollback of four years <br /> from the date of the breach. <br /> (iii) Breach of the restrictions on use within seven years of <br /> the dedication shall result in a rollback of three years <br /> from the date of the breach. <br /> 20 <br /> <br />