Application Process
Who May Apply
An owner or contract purchaser may apply for current use
assessment under the open space law. However, all owners or
contract purchasers must sign the application for classification,
and any resulting agreement. Application forms are available
from the county assessor's office or from the county planning
office.
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Application Period
Applications may be made for classification at any time
during the year from January 1 through December 31. Current
use valuation assessment begins on January 1 in the year following
the year the application was filed.
Where to Apply
Farm and agricultural land classification is filed with
the assessor of the county where the property is located.
Open space and timber land classification is filed with
the county legislative authority. Timber land applications
require that a timber management plan be filed also.
Application Fee
The city or county legislative authority may, at their discretion,
require a processing fee to accompany each application. Such
fee shall be in an amount that reasonably covers the processing
costs of the application.
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