Assessor to Respond to Farm and Agricultural Classification
The assessor shall act on each application for classification as farm
and agricultural with due regard to all relevant evidence, and may
approve the application in whole or in part.
Upon application for classification, the assessor may require
applicants to provide data regarding the use of such land, including
the productivity of typical crops, sales receipts, federal income tax
returns, other related income and expense data and any other
information relevant to the application.
The application shall be considered approved unless the assessor
notifies the applicant in writing prior to May 1st of the year
following the year the application was made.
The assessor shall record an approval of classification with the
county auditor for public recording of the tax lien on real property.
Appealing Denial of Farm and Agricultural Application
The owner may appeal the assessor's denial to the Board of Equalization
in the county where the property is located. The appeal must
be filed with the board within thirty days after the mailing
of the notice of denial.
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