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2013 SESSION
HB 1697 Real property tax; land use valuation.
Introduced by: J. Randall Minchew | all patrons ... notes | add to my profiles | history
SUMMARY AS PASSED HOUSE:
Real property tax; special valuation for land preservation. Makes it optional for localities to impose roll-back taxes when the owner of real property that qualifies for special land use valuation has the property rezoned for a more intensive use. Under current law, imposition of such taxes is mandatory.
SUMMARY AS INTRODUCED:
Real property tax; special valuation for land preservation. Makes it optional for localities to impose roll-back taxes when the owner of real property that qualifies for special land use valuation has the property rezoned for a more intensive use. Under current law, imposition of such taxes is mandatory.