Tax Type
Local Taxes
Property Tax
Description
Special Treatment of Agricultural, Horticultural, Forest and Open Space Land;Application by Property Owners
Topic
Local Taxes Discussion
Date Issued
06-07-1973
In applications for special assessment and taxation of agricultural, horticultural, forest and open land, all owners of the property should be accounted for. In the case of an estate, all heirs should sign the application, unless they have signed an affidavit, recorded in the clerk's office, designating a person to make the application. An infant's parent or parents, with whom he is living, may sign, or his guardian if a designating instrument is recorded; the child should also sign if he is old enough. A single authorized officer may sign for a corporation. An agent should not be permitted to sign for a landowner unless a power of attorney or similar document is recorded.
A witnessed "X' mark is acceptable for a person who cannot write; two witnesses are advisable, but notarization is not required.
Attorney General's Opinion