Tax Type
Local Taxes
Property Tax
Description
Use of Annually-Published State Suggested Values
Topic
Local Taxes Discussion
Rate of Tax
Date Issued
12-07-1976
In assessing land used for agricultural, horticultural, forest or open space purposes, a locality may not adjust land values in accordance with the range of suggested values published annually by the State Land Evaluation Advisory Committee unless the locality reassesses all property on an annual basis.
Attorney General's Opinion