Tax Type
Local Taxes
Property Tax
Description
Special Land Use Assessment;Zoning Classification
Topic
Basis of Tax
Local Power to Tax
Local Taxes Discussion
Rate of Tax
Date Issued
12-19-1975
A county-wide rezoning from a less intensive to a more intensive classification does not disqualify land entitled to land use assessment and taxation when the zoning changes take effect. It is the use of the land, not its zoning classification, that is the basis for land use taxation.
Attorney General's Opinion