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2000 SESSION
HB 418 Agricultural and forestal districts; roll-back taxes.
Introduced by: George W. Grayson | all patrons ... notes | add to my profiles | history
SUMMARY AS PASSED:
Agricultural and forestal districts; roll-back taxes. Clarifies that roll-back taxes are due and payable upon the withdrawal of land from, or the termination of, agricultural and forestal districts. The sale or gift of a portion of land in a district to a family member shall not in and of itself constitute a withdrawal or removal of any of the land from a district.
SUMMARY AS PASSED HOUSE:
Agricultural and forestal districts; roll-back taxes. Clarifies that roll-back taxes are due and payable upon the withdrawal of land from, or the termination of, agricultural and forestal districts. The sale or gift of a portion of land in a district to a family member shall not constitute a withdrawal or removal of any of the land from a district.
SUMMARY AS INTRODUCED:
Agricultural and forestal districts; roll-back taxes. Clarifies that roll-back taxes are due and payable upon the withdrawal of land from, or the termination of, agricultural and forestal districts.