Tax Type
Local Taxes
Property Tax
Description
Agricultural, Horticultural, Forest or Open Space Land;County Adoption of Special Assessment;Comprehensive Land-Use Plan
Topic
Basis of Tax
Local Taxes Discussion
Property Subject to Tax
Rate of Tax
Date Issued
03-25-1974
A county may not adopt an ordinance providing for the assessment of agricultural, horticultural, forest or open space land according to use until it adopts a comprehensive and county-wide land-use plan.
Attorney General's Opinion