Exempting land classified under current use that is sold or transferred to a governmental entity from additional tax in certain circumstances.

This bill changes the rules for land classified under current use taxation when it is sold or transferred to a government entity. It exempts such land from additional taxes that would normally be due if the land's classification changes, under specific conditions. These conditions include the government entity managing the land as designated forestland or timberland, or using it for open space, farm, agricultural, or timberland purposes, or for infrastructure supporting such uses.

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