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1998 SESSION

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SB 135 Minimum lot size for land use taxation.

Introduced by: W. Roscoe Reynolds | all patrons    ...    notes | add to my profiles

SUMMARY:

Minimum lot size for land use taxation. Authorizes localities to establish minimum areas for real estate assessed under land use taxation that exceed the current minimum areas of five acres for agricultural or horticultural use and 20 acres for forest use. Localities may now establish minimum areas for parcels used for open space that exceed a minimum of five acres.


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