BIL 126 Draft 01 2014-2016 - Laserfiche WebLink

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"Section 19-57. Nondedicated agricultural use assessment. (a) [Lands classified and used fl+ d] Agricultural lands which are not dedicated pursuant to section 19-60, may be assessed for real property tax purposes as established in subsection [(a)(2�] fl2) of this section, provided: [and shall be subjeet to the following--. (4) The] the land [in nondedie-ated- agr-ieultur-al-terse] must be used on a continuous and regular basis for intensive agriculture, orchards, feed crops and fast rotation forestry or pasture and slow rotation forestry on lands zoned by the County to be in the districts of agricultural, residential and agricultural, family agricultural, intensive agricultural, and agricultural project district[;]. [(-2)](b) Assessment. The portion of land that is committed in specific nondedicated agricultural use shall be assessed at: two times dedieated agr4ettitural use valtle as established b3the di-r-ester-o€frnanee undefthis ehapten ] (A) Two times the dedicated agricultural use value as established by the director under this chapter for the tax year 2016• (B) Three times the dedicated agricultural use value as established by the director under this chapter for the tax year beginning 2017. [(3)](2) A farm dwelling site shall be assessed at the highest commercial agriculture use value, provided that the maximum farm dwelling site area to be assessed at the highest commercial agriculture use value shall not exceed one-fourth acre. [(b)](3) All portions of land that are not committed or used for a specific agricultural use shall be assessed based on the proportional market value of the total property. (c) Application; filings; assessment effective; renewal. (1) The director shall prescribe the form of the nondedicated agricultural use application. (2) The application shall be filed with the director by December 31 of any calendar year. (3) The application for a nondedicated agricultural use assessment must be signed by all owners of the land being committed. (4) If the application is approved, the assessment based upon the use requested in the application shall be effective as of January 1 for the following tax year. (5) Renewal of the application shall be in such form and at such time as required by the director. (d) [r'��r mak] Rollback tax. (1) A Mr, rollback tax shall be imposed on the owner of the agricultural land upon any of the following events: (A) Conversion to any County zoned district other than agricultural, residential and agricultural, family agricultural, intensive agricultural, or agricultural project district as a result of a petition by the owner or lessee; 2