Tax Type
Local Taxes
Property Tax
Description
Special Use Assessment;Acreage and Use Requirements;Roll-Back Taxes
Topic
Basis of Tax
Local Power to Tax
Local Taxes Discussion
Property Subject to Tax
Date Issued
02-18-1976
Five continguous one-acre tracts of land owned by the same taxpayer constitute a "parcel' of land for special use assessment purposes. The term "parcel,' as used with reference to special land use assessment, means a contiguous quantity of land in the possession of one owner.
Five continguous one-acre tracts of land owned by the same taxpayer constitute a "parcel' of land for special use assessment purposes. The term "parcel,' as used with reference to special land use assessment, means a contiguous quantity of land in the possession of one owner.
A change in acreage of a parcel of land, assessed as forest land, into smaller tracts does not subject the land to roll-back taxes even though the acreage requirement is not met, so long as the forest use continues. Although the land is not subject to roll-back taxes, it will not qualify for land use taxation in future years because of the minimum acreage requirement.
Attorney General's Opinion