15-7-208: Reclassification by department.
Where this section sits in the code
- TITLE 15. TAXATION
- CHAPTER 7. APPRAISAL
- Part 2. Agricultural Appraisal
The department may reclassify land as nonagricultural upon giving due notice to the property owner or any purchaser under contract for deed under the provisions of 15-7-102. Upon notice of a change in classification of land from agricultural to another use, the property owner may petition the department to reclassify the land as agricultural by completing a form prescribed by the department and by producing whatever information is necessary to prove that the subject land meets the definition of agricultural land embodied in 15-7-202.
Collected 2026-09-14T04:46:46Z. Source file · JSON