Tax Type
Local Taxes
Property Tax
Description
Land Use for Agricultural, etc., Purposes;Roll-Back Taxes;Conveyance to the United States
Topic
Local Taxes Discussion
Rate of Tax
Date Issued
02-15-1977
Land assessed on the basis of its use for agricultural, horticulturay, forest or open space use is not subject to roll-back taxes following its transfer to the United States since it is still used for a qualifying purpose. Liability for roll-back taxes attaches only when a disqualifying change in use occurs.
Attorney General's Opinion