HARRY HUGHES, Governor
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THE DEPARTMENT; PROVIDED THE LANDOWNER IS 70 YEARS OF AGE OR
OLDER AND MAKES APPLICATION TO THE DEPARTMENT PRIOR TO JULY 1,
1985. HOWEVER, THIS EXEMPTION FROM THE GROSS INCOME REQUIREMENT
SHALL BE ALLOWED FOR ONLY 2 CONSECUTIVE 3-YEAR PERIODS.
2. LAND WHICH RECEIVES THE AGRICULTURAL
USE ASSESSMENT AND THE LANDOWNER BECOMES DISABLED PREVENTING THE
CONTINUATION OF THE AGRICULTURAL ACTIVITY OR USE FOR WHICH THE
LAND HAD QUALIFIED FOR THE USE ASSESSMENT; PROVIDED THAT THE
LANDOWNER SHALL APPLY TO THE DEPARTMENT FOR THIS EXEMPTION FROM
THE GROSS INCOME REQUIREMENT AND THAT THE EXEMPTION SHALL BE
ALLOWED FOR ONLY 2 CONSECUTIVE 3-YEAR PERIODS.
3. FAMILY FARM UNITS WHEN THE LAND IS
ACTIVELY DEVOTED TO AGRICULTURAL USE.
(2) The following lands are not [subject to the
provisions of] ELIGIBLE TO RECEIVE THE AGRICULTURAL USE
ASSESSMENT AS PROVIDED FOR IN paragraph (1):
(i) Land zoned for industrial, commercial, or
multifamily residential use as of July 1, 1972, if such zoning
has been effected upon application or at the instance of the
owner or any former owner of the land, or by any person who has
or has previously had a property interest therein; provided that
this paragraph shall not include an application for rezoning to
correct an acknowledged error in the original zoning.
(ii) Land which becomes zoned after July 1,
1972, to a more intensive use than permitted on July 1, 1972,
upon application or at the instance of the owner or other person
having a property interest therein from and after the first day
of the taxable year in which the rezoning becomes effective.
[(iii) 1. Land subdivided into lots or parcels
after July 1, 1972, does not qualify under paragraph (1), from
and after the first day of the taxable year in which the
subdivision occurs; provided, however, that, except for the
dwelling house and homesite which shall be assessed at fair
market value, no parcel of 20 acres or more shall be disqualified
solely as a result of that subdivision. For the purposes of this
section "homesite" is defined as that area of land reasonably
related to the dwelling. The following subdivided land is not
disqualified under the provisions of this subparagraph (iii):
A. Land subdivided by means of a recorded
plat filed for record before July 1, 1972;
B. Land subdivided in order to convey a
single lot or parcel to a member of the owner's immediate family
for that member's residence;
C. Land subdivided in order to dedicate
or convey one or more lots or parcels for public school or park
purposes;
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