BIL 126 Draft 01 2014-2016 - Laserfiche WebLink

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dedications, the property shall continue to be assessed in accordance with the provisions of the dedication. (2) In the case of a change in zoning district classification not as a result of a petition by any property owner or lessee such that the owner's land is placed within any zoned district other than a County zoned district of agricultural residential and agricultural, family agricultural, intensive agricultural or agricultural project district, the dedication may be cancelled by the owner within sixty days of the change in zoning district classification. (3) Upon any conveyance or any change in ownership during the period of dedication, the land shall continue to be subject to the terms and conditions of the dedication unless a release has been issued by the director. (f) Reclassifying a designated short term commercial agricultural use. (1) If the owner desires to change from a specific short term commercial agricultural category to a different short term commercial agricultural category, the owner shall so petition the director and declare in the petition that: (A) The owner's land can best be used for a short term commercial agricultural activity other than that for which the petition was originally approved; and (B) The owner will use the land for that new short term commercial agricultural activityipetition is approved. (2) If an owner is permitted to change the use as provided in this subsection, the owner shall be allowed up to twenty-four months from the effective date of the petition to convert to the new short term commercial agricultural category. This conversion must be completed prior to the end of the dedication period. (3) The petitioner shall submit a progress report of the petitioner's efforts to convert from one short term commercial agricultural category to a different short term commercial agricultural category to the director one year from the date that the petition to convert to a new short term commercial agricultural category was approved, and yearly, thereafter, as long as such conversion period remains. 4) If the owner fails to convert the Dropertv to its newlv designated short term commercial agricultural category within the specified time limit, the owner shall be subject to the taxes and penalties provided in subsection (g). (5) An other ther provision to the contrary notwithstanding an approved change in use as provided in this subsection shall not alter the original dedication period. (g) Breach of dedication; rollback taxes; penalties and interest. (1) A rollback tax shall be imposed on the owner of short term commercial agricultural use dedicated lands upon any of the following_ (A) Failure of the owner to observe any restriction, condition, or provision on the use of the land; or (B) If the dedicated property or any portion thereof is sold by way of a conveyance which is subject to conveyance tax under the terms of