Laserfiche WebLink
<br /> (d) Commercial Agricultural Use Dedication Petition. <br /> (1 If any owner desires to dedicate his or her land for a commercial agricultural use <br /> and to have his or her land taxed as its assessed value in this use. the owner <br /> shall so petition the director of finance and declare in the petition that his or her <br /> land can best be used for the purpose for which he or she requests permission <br /> and that if the petition is approved the land will be used for this purpose The <br /> director may require evidence of commercial agricultural use in such form and at <br /> such times as provided for in the administrative rules and regulations of the <br /> department. <br /> (2) The director shall prescribe the form of the petition. <br /> (3) The petition shall be filed with the director of finance by September 1 of any <br /> calendar year and shall be approved or disapproved by December 15 If <br /> approved. dedication shall be effective on July 1 of the following tax vear <br /> (4) The petition for commercial agricultural use dedication must be signed by all <br /> owners of the land being dedicated; and <br /> (51 A recorded lessee of the land with a term of five or more years remaining from <br /> the date of the petition and who is responsible for payment of the real property <br /> tax shall also be deemed an owner of the land within these provisions <br /> (6) Action by director on petition. <br /> (A) Upon receipt of a petition as provided above, the director shall make a <br /> finding of fact as to whether the land in the petition area is reasonably <br /> well suited for the intended use. The finding shall include and be based <br /> upon the productivity ratings of the land in those uses for which it is best <br /> suited a study of the ownership size of operating unit the present use <br /> of surrounding similar lands and other criteria as may be appropriate <br /> (B) The director shall also make a finding of fact as to whether the intended <br /> use is in conFlict with the overall development plan of the State and <br /> County; provided that for lands in a zoned district other than County <br /> zoned district of agricultural, residential and agricultural, family <br /> agricultural, intensive agricultural or agricultural project district, the <br /> director shall make further findings respecting the economic feasibility of <br /> the intended use of the land. <br /> (C) If all findings are favorable, the director shall approve the petition and <br /> declare the land to be dedicated. <br /> (D) In order to place prospective buyers on notice of the rollback liability, the <br /> petitioner shall record the dedication in accordance with the procedures <br /> of the bureau of conveyances within ninety days of notice of approval. <br /> 14 <br /> <br />