Tax Type
Local Taxes
Property Tax
Description
Special Assessments;Land Used for Agricultural, Etc., Purposes
Topic
Local Power to Tax
Local Taxes Discussion
Date Issued
06-10-1974
Although a locality is required to adopt an ordinance to provide for the special assessment of land used for agricultural, horticultural, forest or open space purposes, it is not required to re-enact the ordinance for each succeeding tax year. The ordinance applies until repealed.
Attorney General's Opinion