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(C) If the owner of dedicated land breaches a condition of the dedication <br /> before its completion, deferred or rollback taxes shall be imposed on the <br /> subject parcel pursuant to subsection (F) below, retroactive from the end <br /> of the tax vear in which the breach occurs. <br /> LDl In any case in which deferred or rollback taxes are imposed after <br /> successful completion of an agricultural dedication period the deferred or <br /> rollback taxes shall be retroactive only to the end of the completed <br /> dedication period, and shall not be imposed for anv time covered by a <br /> successfully completed agricultural dedication period. <br /> (E) In cases involving a breach of a ten-vear dedication or a rollback period <br /> of ten or fewer years for breach of a twentyyear dedication the rollback <br /> taxes under this section shall be for a maximum total of ten years <br /> including both the breached dedication rollback period and any period of <br /> nondedicated agricultural use assessment subject to rollback. Rollback <br /> taxes for anv breach of dedication affecting more than ten vears under a <br /> twenty-year dedication shall not exceed ten years. <br /> (F) Deferred or Rollback Tax Schedule. <br /> (i) Breach of the restrictions on use within five vears of the <br /> dedication shall result in a rollback to the date of the dedication. <br /> (ii) Breach of the restrictions on use within six years of the dedication <br /> shall result in a rollback of four years from the date of the breach <br /> (iii) Breach of the restrictions on use within seven years of the <br /> dedication shall result in a rollback of three vears from the date of <br /> the breach. <br /> (iv) Breach of the restrictions on use within eight or nine vears of the <br /> dedication shall result in a rollback of two vears from the date of <br /> the breach. <br /> (4) The additional taxes and penalties due and owing shall be a paramount lien upon <br /> the property as provided for bkthis chapter. <br /> <br /> (h) The director may cancel a dedication without rollback taxes or penalties in the event of <br /> any of the following <br /> (1) A recognized natural disaster beyond the farmer's control: or <br /> (2) The land can no longer be used for the dedicated agricultural use: or <br /> (3) The death or severe disability of the principal farmer such that the farm <br /> operation cannot continue. Corporations and partnerships are not eligible for <br /> this death or severe disability exemption. <br /> i~ <br /> <br />