15-7-212: Tract crossing county line -- whole.
Where this section sits in the code
- TITLE 15. TAXATION
- CHAPTER 7. APPRAISAL
- Part 2. Agricultural Appraisal
Where contiguous land in agricultural use in one ownership is located in more than one county, compliance with the minimum requirements shall be determined on the basis of the total area and value of farm crops on such land and not the area or value of farm crops on land which is located in the particular county.
Collected 2026-09-14T04:46:46Z. Source file · JSON