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(A) Where the owner changes the land use classification or <br /> subdivides the land into parcels of less than five acres, the <br /> deferred or rollback tax shall be due and payable within sixty <br /> days of such conversion, subject to a ten percent penalty. If <br /> the owner has dedicated the land as provided in section 19- <br /> 55 before the change in the land use classification or <br /> subdivision into parcels of less than five acres, and any <br /> owner of the dedicated land or subdivided parcels later <br /> breaches a condition of the dedication before its completion, <br /> 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 /> (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 /> <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 <br /> 19-59. 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 /> 7 <br /> <br />