Tax Type
Local Taxes
Property Tax
Description
Forest Land of Less Than Twenty Acres;Special Use Assessment
Topic
Basis of Tax,
Local Power to Tax,
Local Taxes Discussion,
Property Subject to Tax
Date Issued
01-27-1975
Forest property of less than twenty acres (the minimum acreage requirement for special assessment as forest land) which is devoted to producing trees or timber products for sale qualifies for special use assessment as agricultural or horticultural land. Furthermore, only forest acreage of under twenty acres is specially assessed in a county which elects not to adopt an ordinance providing for use assessment of forest land.
Attorney General's Opinion