Tax Type
Local Taxes
Property Tax
Description
Special Treatment of Agricultural and Horticultural Land; Effect of Amendments on County Ordinance
Topic
Local Taxes Discussion
Date Issued
06-01-1973
A county Board of Supervisors may change from 1973 to 1974 the effective date of an ordinance which provides for the special assessment and taxation of real estate used for agricultural, horticultural, forest or open space purposes, in order to determine agricultural and horticultural qualifications under the State enabling act as amended. Although applications have been submitted and the properties valued on the basis of use (under prior law), the tax rate has not been fixed and taxes have not been assessed. The Board may not apply the standards to be promulgated under the amended law to all or part of the 1973 tax year. Land owners whose property qualifies under the original standards, but not under the new standards, will not be subject to roll-back taxes for preceding years, since the roll-back provisions apply only when there is a change of use.
Attorney General's Opinion