Agricultural property; classification; inspection

This bill changes the rules for how county assessors handle agricultural property classifications. If a property owner successfully appeals a disapproval of their agricultural classification, the assessor cannot reclassify the property or conduct another on-site inspection for three years, unless specific changes occur like a change in use, ownership, or new improvements. During this three-year period, if the assessor finds an unreported taxable improvement that qualifies as agricultural, they can assess taxes on it for the current and prior tax years.

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