Land reclassification.

Authors: Senator Michael Delph

Digest

Provides that if a taxpayer's land is classified as agricultural land at the time of the taxpayer's acquisition of the land, the land is presumed to be agricultural land as long as the taxpayer uses the land in the same manner as the person from whom the taxpayer acquired the land. Provides that agricultural land may not be reclassified as excess residential land without notice and, upon the request of a taxpayer, provides a hearing before the county property tax assessment board of appeals.