ORD 2004-143 2002-2004 - Laserfiche WebLink

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(d) Commercial Agricultural Use Dedication Petition. (1) If any owner desires to dedicate his or her land for a commercial agricultural use and to have his or her land taxed as its assessed value in this use, the owner shall so petition the director of finance and declare in the petition that his or her land can best be used for the purpose for which he or she requests permission and that if the petition is approved the land will be used for this purpose. The director may require evidence of commercial agricultural use in such form and at such times as provided for in the administrative rules and regulations of the department. (21 The director shall prescribe the form of the petition. (3) The petition shall be filed with the director of finance by September 1 of any calendar year and shall be approved or disapproved by December 15. If approved, dedication shall be effective on July 1 of the following tax year. (4) The petition for commercial agricultural use dedication must be si nq ed by all owners of the land being dedicated; and (5) A recorded lessee of the land with a term of five or more years remaining from the date of the petition and who is responsible for payment of the real property tax shall also be deemed an owner of the land within these provisions. (6) Action by director on petition. A) Upon receipt of a petition as provided above, the director shall make a finding of fact as to whether the land in the petition area is reasonably well suited for the intended use. The findinq_shall include and be based upon the productivity ratings of the land in those uses for which it is best suited, a study of the ownership, size of operating unit, the present use of surrounding similar lands and other criteria as may be appropriate. (B) The director shall also make a finding of fact as to whether the intended use is in conflict with the overall development plan of the State and County provided that for lands in a zoned district other than County zoned district of agricultural, residential and agricultural, family agricultural intensive agricultural or agricultural profit district the director shall make further findings respecting the economic feasibility of the intended use of the land. (C) If all findings are favorable, the director shall approve the petition and declare the land to be dedicated. (D) In order to place prospective buyers on notice of the rollback liability, the petitioner shall record the dedication in accordance with the procedures of the bureau of conveyances within ninety days of notice of approval. is