Article VIII
Sec. 1-d. ASSESSMENT
OF LANDS DESIGNATED FOR AGRICULTURAL USE.
(a) All land owned by
natural persons which is designated for agricultural use in accordance with the
provisions of this Section shall be assessed for all tax purposes on the
consideration of only those factors relative to such agricultural use.
"Agricultural use" means the raising of livestock or growing of
crops, fruit, flowers, and other products of the soil under natural conditions
as a business venture for profit, which business is the primary occupation and
source of income of the owner.
(b) For each
assessment year the owner wishes to qualify his land under provisions of this
Section as designated for agricultural use he shall file with the local tax
assessor a sworn statement in writing describing the use to which the land is
devoted.
(c) Upon receipt
of the sworn statement in writing the local tax assessor shall determine
whether or not such land qualifies for the designation as to agricultural use
as defined herein and in the event it so qualifies he shall designate such land
as being for agricultural use and assess the land accordingly.
(d) Such local tax
assessor may inspect the land and require such evidence of use and source of
income as may be necessary or useful in determining whether or not the
agricultural use provision of this article applies.
(e) No land may
qualify for the designation provided for in this Act unless for at least three
(3) successive years immediately preceding the assessment date the land has
been devoted exclusively for agricultural use, or unless the land has been
continuously developed for agriculture during such time.
(f) Each year
during which the land is designated for agricultural use, the local tax
assessor shall note on his records the valuation which would have been made had
the land not qualified for such designation under this Section. If designated
land is subsequently diverted to a purpose other than that of agricultural use,
or is sold, the land shall be subject to an additional tax. The additional tax
shall equal the difference between taxes paid or payable, hereunder, and the
amount of tax payable for the preceding three years had the land been otherwise
assessed. Until paid there shall be a lien for additional taxes and interest on
land assessed under the provisions of this Section.
(g) The valuation
and assessment of any minerals or subsurface rights to minerals shall not come
within the provisions of this Section.
(Added Nov. 8, 1966.)
Sec. 1-d-1. TAXATION
OF CERTAIN OPEN-SPACE LAND.
(a) To promote the
preservation of open-space land, the legislature shall provide by general law
for taxation of open-space land devoted to farm, ranch, or wildlife management
purposes on the basis of its productive capacity and may provide by general law
for taxation of open-space land devoted to timber production on the basis of
its productive capacity. The legislature by general law may provide eligibility
limitations under this section and may impose sanctions in furtherance of the
taxation policy of this section.
(b) If a property
owner qualifies his land for designation for agricultural use under Section 1-d
of this article, the land is subject to the provisions of Section 1-d for the
year in which the designation is effective and is not subject to a law enacted
under this Section 1-d-1 in that year.
(Added Nov. 7, 1978; Subsec. (a) amended Nov. 7, 1995.)