Tax Type
Local Taxes
Property Tax
Description
Land Used for Agricultural, Horticultural, Forest or Open Space Purposes;Buyer's Use for Nonqualifying Purpose;Roll-Back Taxes
Topic
Local Taxes Discussion
Rate of Tax
Date Issued
10-13-1976
A buyer of property specially-assessed as agricultural, horticultural, forest or open space land is liable for roll-back taxes if he uses the land in a nonqualifying manner even though he is unaware that the land was restricted in its use.
Attorney General's Opinion