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Introduced Senate Bill (S)

DIGEST

Assessment of land of local importance. Authorizes a county legislative body to establish a local classified land program (program) to classify land as land of local importance for the purpose of providing preferential property tax valuation of the land to support extending the viability of the use of the land into the future. Specifies that agricultural land may be classified as land of local importance. Requires land that is classified as land of local importance be assessed at property tax rates that are established by the county legislative body in the resolution to adopt the program. Assessment of land of local importance. Authorizes a county legislative body to establish a local classified land program (program) to classify land as land of local importance for the purpose of providing preferential property tax valuation of the land to support extending the viability of the use of the land into the future. Specifies that agricultural land may be classified as land of local importance. Requires land that is classified as land of local importance be assessed at property tax rates that are established by the county legislative body in the resolution to adopt the program.