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2013 SESSION

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HB 82 Real property tax; roll-back taxes shall not apply to property that loses its designation, etc.

Introduced by: Robert D. Orrock, Sr. | all patrons    ...    notes | add to my profiles

SUMMARY AS INTRODUCED:

Real property tax; land use valuation.  Provides that roll-back taxes shall not apply to real property that loses its designation as devoted to agricultural or horticultural use because of excavation of sand or gravel on it, provided that such property returns to agricultural or horticultural use within two years after commencement of the extraction.


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